s 647 Offences in connection with list of creditors
(1) If an officer of the company— (a) intentionally or recklessly— (i) conceals the name of a creditor entitled to object to the reduction of capital, or (ii) misrepresents the nature or amount of the debt or claim of a creditor, or (b) is knowingly concerned in any such concealment or misrepresentation, he commits an offence. (2) A person guilty of an offence under this section is liable— (a) on conviction on indictment, to a fine; (b) on summary conviction, to a fine not exceeding the statutory maximum.