(1) Anyone who, as the merger auditor, auditor responsible for reviewing the division, or auditor responsible for reviewing the transfer, or as the agent of such an auditor, provides an incorrect report of the results obtained in an audit required on the occasion of a transformation, or who fails to disclose significant circumstances in the audit report, will be liable to a term of imprisonment not exceeding three years or to payment of a fine.
(2) Where the perpetrator has acted in return for remuneration or with the intention of enriching themselves or some other party, or of causing damage to some other party, the punishment will consist of a term of imprisonment not exceeding five years or of the payment of a fine.