(1) If the actual value of the assets mentioned in subparagraphs 1 and 2 of Article 544 as at the time of the incorporation of a company is substantially less than the value determined in the articles of incorporation, the members as at the time of incorporation shall be jointly and severally liable to pay the amount of such shortfall to the company.
(2) No liability of members set forth in the preceding paragraph shall be exonerated. <Newly Inserted by Act No. 1212, Dec. 12, 1962>