SD2:40M 40mm

 is a Hungarian Anti-tank unit in Steel Division II.

Background
Hungary was able to use local production of Bofors Anti-aircraft guns to produce anti-tank guns. Earlier Hungary ordered Pak 35/36 from Germany but in 1940 Hungary was not able to get the Anti-tank guns from Germany. MAVAG bored out 40mm barrels to 40mm 51 caliber to be placed in a carriage to be used as anti-tank guns.

The Infantry Battalion has a Anti-tank Platoon of four guns while the Regiment has a anti-tank company equipped with 8 40mm or larger anti-tank guns.