Every company shall annually prepare returns of their capital, traffic, and working expenditure for the last preceding financial year of the company in accordance with the forms contained in Schedule One to this Act, and a copy of each return, signed by the chairman or deputy chairman of the directors of the company, and by the officer of the company responsible for the correctness of each return, or any part thereof, shall be forwarded by the company to the Board of Trade at the times following; (that is to say,)
if the company is an incorporated company, within fourteen days after the first ordinary half-yearly meeting of the company held in each year :
if the company is not an incorporated company, or fails to hold half-yearly meetings, not later than the thirty-first day of March in each year.
Any company which fails to forward the said return in accordance with the provisions of this section shall be liable to a penalty not exceeding five pounds for every day during which such default
The Board of Trade, with the consent of a company, may alter the said forms as regards such company for the purpose of adapting them to the circumstances of such company or of better carrying into effect the objects of this section.
If any return which is required by this Act is false in any particular to the knowledge of any person who signs the same, such person shall be liable on conviction thereof on indictment to fine and imprisonment, or on summary conviction thereof to a penalty not exceeding fifty pounds.