Section 39, The Companies Act, 2009

(1) Where an alteration is made in the memorandum of acompany every copy of the memorandum issued after the date of the alteration shall be in accordance with the alteration. (2) If, where the alteration has been made, the company at any time after the date of the alteration issues any copies of the memorandum which are not in accordance with the alteration, it shall be liable to a fine not exceeding Le 10,000 for each copy so issued, and every officer of the company who is in default shall be liable to the same penalty. Alteration of memorandum and articles