# Companies Act 1948, 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.

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Source: https://www.legislation.gov.uk/ukpga/Geo6/11-12/38/section/71 (the official version)
Page: https://openlegislation.uk/companies-act-1948/section-71
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.