Section 173, The Companies Act, 2009

(1) Where a company acquires any property which issubject to a charge of any kind as would, if it had been created by the company after the acquisition of the property, have been required to be registered under this Part, the company shall cause the prescribed particulars of the charge, together with a copy (certified in the prescribed manner to be a correct copy) of the instrument, if any, by which the charge was created or is evidenced, to be delivered, to the Commission for registration in the manner required by this Act within 90 days after the date on which the acquisition is completed; but, if the property is situated and the charge was created outside Sierra Leone, 90 days after the date on which the copy of the instrument could in due course of post, and if despatched with due diligence, have been received in Sierra Leone shall be substituted for 90 days after the completion of the acquisition, as the time within which the particulars and the copy of the instrument are to be delivered to the guilty of an offence and be liable to a fine not exceeding Le3,000,000.