Section 49 – Obligation to provide information

(1) If the imposition of a corporate fine on the corporation is considered, the corporation must provide the prosecuting authority or the court on request with information on its annual turnover of the last three financial years and the corresponding documents. Section 27 shall not apply in this respect.

(2) As far as the corporation is obliged to give information and to hand over documents according to (1), the legal representative of the corporation shall be heard as witness. The provisions on witnesses, namely Sections 48 to 71, 95, 161a and 163 of the Code of Criminal Procedure, shall apply accordingly. Section 33 shall not apply in this respect.