61. Any director, manager or officer of the company who (a) wilfully conceals the name of any creditor entitled to object to the reduction, or wilfully misrepresents the nature or amount of the debt or claim of any creditor; or who (b) aids or abets in any such concealment or misrepresentation,—shall be guilty of an indictable offence and liable to one year’s imprisonment or to a fine of not more than $200, or to both.
R. S. 1964, c. 271, s. 58.