Administrative fine provisions

(1) The administrative fine provisions of sections 335 to 335b of the Commercial Code apply correspondingly to breach of the obligations to disclose the annual financial report under section 6(1) or the activity statement under section 7(2), sixth sentence. Administrative fine proceedings may be conducted 1. in the case of a legal person, against the legal person or the members of the body authorised to represent it; 2. in the case of a commercial partnership within the meaning of section 264a(1) of the Commercial Code, against the commercial partnership or against the persons named in section 335b, second sentence, of the Commercial Code; 3. in the case of a commercial partnership not named in point 2, against the commercial partnership or the partner or partners authorised to represent it; 4. in the case of an undertaking carried on in the legal form of a sole trader, against the proprietor or the proprietor's legal representative. Section 329 of the Commercial Code applies correspondingly.
(2) The Federal Network Agency transmits to the body responsible for maintaining the company register, once per calendar year, the name and address of undertakings that become known to it and that are 1. obliged under section 6(1) to disclose an annual financial report; 2. obliged under section 7(2), sixth sentence, to disclose an activity statement.