72. Where any officer of the company-
| (a) wilfully conceals the name of any creditor entitled to object to the reduction ; or |
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| (b) wilfully misrepresents the nature or amount of the debt or claim of any creditor; or |
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| (c) aids, abets or is privy to any such concealment or misrepresentation as referred to in paragraph (b), |
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he shall be guilty of an offence and shall be liable to a fine not exceeding one thousand rupees or to imprisonment of either description for a term not exceeding one year, or to both such fine and imprisonment. |
Sri Lanka Consolidated Acts