Section 490, The Companies Act, 2009

(1) Where, in the case of a company incorporated outside Sierra Leone– (a) a winding up order is made by a court of the country in which the company is incorporated; (b) a resolution is passed or other appropriate proceedings are taken in that country to lead to the voluntary winding-up of the company; (c) the company is dissolved or otherwise ceases to exist according to the law of the country in which it was incorporated, the local managers and agents of the company shall, within 28 days thereafter cause notice to be given to the Commission who shall register and cause the particulars contained in the register to be published in the Gazette. (2) Where such events have occurred as are referred to in paragraph (a) or (b) of subsection (1) the local managers of the company shall, on every invoice, order or business letter issued in Sierra Leone by or on behalf of the company, being a document on or in which the company’s name appears, cause a statement to appear in legible letters to the effect that the company is being wound up in the country where it is incorporated. (3) If any person carries on in Sierra Leone or purports to carry on business on behalf of the company after the date on which it was dissolved or has otherwise ceased to existed in the country in which it was incorporated he shall be guilty of an offence and be liable to a fine not exceeding Le500,000 for each day during which he continues to do so.