Provisions on administrative fines for accounting

(1) A person acts unlawfully who contravenes a provision of section 24(1), first sentence in conjunction with
1. section 264(2), first or second sentence, section 265(2) to (4) or (6), section 266, section 268(3) to (6) or (7), section 272, section 274, section 275, section 277, section 284 or section 285 of the Commercial Code on the annual financial statements, or
2. section 289(1), first, second or third sentence of the Commercial Code on the management report.
(2) The regulatory offence may be punished with an administrative fine of up to fifty thousand euros.
(3) The administrative authority within the meaning of section 36(1) no. 1 of the Act on Regulatory Offences is the Federal Office of Justice.