Section 464, The Companies Act, 2009

(1) Where a company is being wound up, whether by orunder the supervision of the court or voluntarily, every invoice, order for goods or business letter issued by or on behalf of the company or a liquidator of the company, or a receiver or manager of the property of the company, being a document on or in which the name of the company appears, shall contain a statement that the company is being wound up. company and every director, manager, secretary or other officer of the company, and every liquidator of the company and every receiver or manager, who knowingly and wilfully authorises or permits the default commits an offence and is liable on conviction to a fine not exceeding Le3,000,000 or to a term of imprisonment not exceeding one year or to both the fine and imprisonment.