Those who, as de facto or de jure directors of a company issuing securities traded on the stock exchange, falsify the financial information contained in the prospectuses for the issuance of any financial instruments or the information that the company is required to publish and disseminate in accordance with securities market legislation regarding its present and future resources, activities, and business, with the purpose of attracting investors or depositors, placing any type of financial asset, or obtaining financing by any means, shall be punished with imprisonment for one to four years, without prejudice to the provisions of Article 308 of this Code.
If the investment, deposit, placement of the asset, or financing is obtained to the detriment of the investor, depositor, acquirer of the financial assets, or creditor, the penalty shall be imposed in the upper half of the range. If the harm caused is of notorious severity, the penalty shall be imprisonment for one to six years and a fine of six to twelve months.