Contravening the prohibition on performing the duties of liquidator is punishable by two years’ imprisonment and a fine of 9,000 euros.
Anyone convicted pursuant to the preceding paragraph may no longer be employed, in any capacity whatsoever, by the company in which he or she performed the prohibited duties. In the event of a breach of this prohibition, the convicted person and his employer, if the latter had knowledge thereof, shall be punished by the penalties provided for in the said paragraph.