Section 71 Penalty for concealing name of creditor, &c.
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; or
(c)
aids, abets or is privy to any such concealment or misrepresentation as aforesaid,
he shall be guilty of a misdemeanour.