Criminal provisions

(1) A term of imprisonment not exceeding five years, or a fine, is imposed on any person who gives an incorrect assurance,
1. contrary to section 114(2), no. 3, or section 115(2), no. 3, in each case in conjunction with section 264(2), third sentence, or section 289(1), fifth sentence, of the Commercial Code, or
2. contrary to section 117, no. 1, in conjunction with section 297(2), fourth sentence, or section 315(1), fifth sentence, of the Commercial Code.
(2) Where the offender acts recklessly, the penalty is a term of imprisonment not exceeding two years, or a fine.