Companies Act 2014
Certain fraudulent acts within 12 months preceding winding up or any time thereafter: offences | ||
717. A relevant person who, within the period of 12 months ending on the commencement of the winding up or at any time thereafter— | ||
(a) subject to section 720 (2)(a), conceals any part of the property of the company to the value of €20.00 or more, or conceals any debt due to or from the company, | ||
(b) fraudulently removes any part of the property of the company to the value of €20.00 or more, | ||
(c) subject to section 720 (2)(b), conceals, destroys, mutilates or falsifies any book or paper affecting or relating to the property or affairs of the company, | ||
(d) subject to section 720 (2)(b), makes any false entry in any book or paper affecting or relating to the property or affairs of the company, or | ||
(e) fraudulently parts with, alters or makes any omission in any document affecting or relating to the property or affairs of the company, | ||
shall be guilty of a category 2 offence. |