123.
(1) The annual return shall be completed within Time for forty-two days from the date of the annual general annual meeting for the year, whether or not that meeting is the first or only ordinary general meeting, or the first or only general meeting, of the company in the year, and the company shall forthwith forward to the Registrar a copy of such return signed both by a director and by the secretary of the company. |
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(2) Where a company fails to comply with this section, the company and every officer of the company who is in default shall be guilty of an offence and shall be liable to a default fine. |
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