COMPANIES ACT 1963 - SECT 127 Time for completion of annual return.
127.—(1) The annual return must be completed within 60 days after the annual general meeting for the year, whether or not that meeting is the first or only ordinary general meeting, or the first or only general meeting, of the company in the year, and the company must forthwith forward to the registrar of companies a copy signed both by a director and by the secretary of the company.
(2) If a company fails to comply with this section, the company and every officer of the company who is in default shall be liable to a fine not exceeding £100.
For the purposes of this subsection, "officer" shall include any person in accordance with whose directions or instructions the directors of the company are accustomed to act.
(3) Proceedings in relation to an offence under this section may be brought and prosecuted by the registrar of companies.
Ireland - Company Formations & Company Documents
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