Section 647

If an officer of the company— he commits an offence. intentionally or recklessly— conceals the name of a creditor entitled to object to the reduction of capital, or misrepresents the nature or amount of the debt or claim of a creditor, or is knowingly concerned in any such concealment or misrepresentation, A person guilty of an offence under this section is liable— on conviction on indictment, to a fine; on summary conviction, to a fine not exceeding the statutory maximum.

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Source: legislation.gov.uk · retrieved 2026-09-04