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PublG Publizitätsgesetz
ZivilrechtPrivates Wirtschaftsrecht
Bilanzrecht
Gegen die gesetzlichen Vertreter (§ 4 Abs. 1 Satz 1) eines Unternehmens oder eines Mutterunternehmens, beim Einzelkaufmann gegen die Inhaber oder deren gesetzliche Vertreter, die § 9 Abs. 1, § 15 Abs. 1 hinsichtlich der Pflicht zur Offenlegung des Jahresabschlusses, des Lageberichts, des Konzernabschlusses, des Konzernlageberichts, des Teilkonzernabschlusses oder des Teilkonzernlageberichts im Unternehmensregister nicht befolgen, ist wegen des pflichtwidrigen Unterlassens der Offenlegung vom Bundesamt für Justiz ein Ordnungsgeld festzusetzen. Die §§ 335 bis 335b des Handelsgesetzbuchs sind entsprechend anzuwenden.
Quelle: BMJ
Import: