31d

(1) Anyone intent on concealing the origin or the use of party means or assets or on evading the obligation to render public account who
1. causes inaccurate data concerning the income or the assets of the party to be recorded in a statement of account submitted to the President of the German Bundestag or submits an inaccurate statement of account to the President of the German Bundestag or
2. as a recipient divides a donation into installments and credits them or has someone credit them or
3. does not forward a donation notwithstanding Article 25 (1), sentence 3,
shall be sentenced to up to three years imprisonment or fined. In accordance with Sentence 1, no one shall be punished if under the conditions set forth in Article 23b (2) they report the fact for the party pursuant to Article 23b (1) or help to report the fact.
(2) Anyone who as an auditor or an auditor's assistant gives a false report on the result of the audit of a statement of account, fails to disclose relevant facts in the audit report or grants a confirmation certificate whose content is false shall be sentenced to up to three years imprisonment or fined. Offenders acting against payment or with the intent of enriching themselves or someone else or damaging someone else shall be sentenced to up to five years imprisonment or fined.