Companies Act, 1990

Penalties for offences under this Part.

114.—A person who commits an offence under this Part shall be liable—

(a) on summary conviction to imprisonment for a term not exceeding 12 months or to a fine not exceeding £1,000 or to both, or

(b) on conviction on indictment, to imprisonment for a term not exceeding 10 years or to a fine not exceeding £200,000 or to both.