s 45 Common seal
(1) A company may have a common seal, but need not have one. (2) A company which has a common seal shall have its name engraved in legible characters on the seal. (3) If a company fails to comply with subsection (2) an offence is committed by— (a) the company, and (b) every officer of the company who is in default. (4) An officer of a company, or a person acting on behalf of a company, commits an offence if he uses, or authorises the use of, a seal purporting to be a seal of the company on which its name is not engraved as required by subsection (2). (5) A person guilty of an offence under this section is liable on summary conviction to a fine not exceeding level 3 on the standard scale. (6) This section does not form part of the law of Scotland.