Companies Act, 1973 (Act No. 61 of 1973)Chapter XI: Accounting and DisclosureInterim Accounting308. Offences under sections 303 to 306, inclusive |
Any company which fails to comply with any requirements of section 303, 304, 305 or 306 and any director of a company who fails to take all reasonable steps to secure compliance with any such requirement, shall be guilty of an offence.