Criminal provisions

(1) Whoever incorrectly gives an assurance 1. contrary to section 24(1), first sentence in conjunction with section 264(2), third sentence of the Commercial Code, or 2. contrary to section 24(1), first sentence in conjunction with section 289(1), fifth sentence of the Commercial Code, is liable to imprisonment for a term not exceeding five years or to a fine.
(2) Where the offender acts with gross negligence, the penalty is imprisonment for a term not exceeding two years or a fine.