Section.
171

Offence.
Various offences relating to the property of
a company in liquidation,

Maximum Penalty. Persons Liable.
Penal servitude for 5 Any past or present director
years. (as defined by the section), J
manager or officer.
Penal servitude for 7 Any person.
years.

Knowingly taking in pawn or pledge or re-
ceiving property of a company in liquida-
tion obtained on credit.

falsification of books.

ro
Imprisonment for 2 Directors, managers, officers,
years with hard contributories,
labour.

‘nprisonment for 2 Directors, managers and
years. officers.

‘mprisonment for 1 Directors, managers and
year. officers.

Liability for debts Directors (as defined by the
and imprisonment section).
for 1 year, and dis-
qualification as di-
rector for 5 years.

{mprisonment for 2

years.

{20.,

n
273

Frauds by officers of company in liquida-
tion.

Failure to have kept proper books of ac-
count.

Fraudulent trading.

274
275

Acting as a director after disqualification
under the section.
280 & 308 Failure to state on invoices, &c., that com-
pany being wound up or receiver or mana-
ger appointed.

The company, directors, mana-
gers, secretary, officers, liqui-
dators, and receiver or mana-
ger.

Any person.

Liquidator

§

Contravening rules of Board of Trade relat- £100.
ing to books of dissolved company.

Failure to send to Registrar statement of {50a c--
proceedings in liquidation at prescribed
intervals.

“ailure to allow inspection, &c. £50 a dav.

Liquidator.

Section.
294

Offence.
Failure to deliver copy of order of Court
declaring dissolution void.
Failure to deliver accounts with Registrar.
Failure by company incorporated outside
Great Britain to comply with any
provision of Part XI of the Act.
Unlawfully offering shares of foreign com- £500.
panies for sale, &c.
Offering shares from house to house. Imprisonment for 6
months and/or £2zo¢
(2nd offence 12
months and /or
£500).
Ditto.

Maximum Penalty
£5 a day.

Persons Liable.
The person on whose applica-
tion Order was made.
Receiver or manager.
The company, officers. and
agents.

310
351

354

Any person.

356

Any person.

fd
<
T

Offering shares unaccompanied by specified
particulars.
362 (@) Making false statements in returns, &c.

Ditto.

=
x,
—

In England or Scot-
land imprisonment
for 4 months with
hard labour and/
or £100 (in Scot-
land imprisonment
for 2 years with
hard labour).

364 Improper use of the word ‘Limited.’ £5 a dav.
(a) In England this penalty can be enforced under the Perjury Act, 1911.

Any person.

Any person