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.