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PART XIV
Administration
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Particulars to be supplied by new companies, etc.
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141.—(1) Every company which, on or after the 6th day of April, 1976, commences to carry on a trade, profession or business shall, within thirty days from the date of such commencement, deliver to the Revenue Commissioners a statement in writing containing the following particulars—
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(a) the name of the company;
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(b) the address of its registered office in the State or, in the case of a company which is not resident in the State, the address of its principal place of business in the State;
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(c) the name of the secretary or, in the case of a company which is not resident in the State, the name and address of the agent, manager, factor or other representative of the company;
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(d) the date of commencement of the trade, profession or business or, in the case of a company which is not resident in the State, the date of commencement of its trade or profession in the State;
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(e) the nature of the trade, profession or business; and
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(f) the date to which the first accounts relating to such trade, profession or business will be made up:
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Provided that this subsection shall not apply to a company which is neither resident nor incorporated in the State unless it commences to carry on a trade or profession in the State.
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(2) Where a company fails to deliver a statement which it is required to deliver under this section—
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(a) the company shall be liable to a penalty of £500 and, if the failure continues after judgment has been given by the court before which proceedings for the penalty have been commenced, to a further penalty of £50 for each day on which the failure so continues, and
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(b) the secretary of the company shall be liable to a separate penalty of £100.
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