COMPANIES ACT 1963 - SECT 77 Penalty for concealment of certain matters in proceedings for reduction.
77.—If any officer of the company—
( a ) wilfully conceals the name of any creditor entitled to object to the reduction; or
( b ) wilfully misrepresents the nature or amount of the debt or claim of any creditor,
he shall be liable on summary conviction to a fine not exceeding £100.