Enforcement of duty to make returns
13.—(1)  If a corporation or person, having made default in complying with —
(a)any provision of this Act or of any other law (other than the Insolvency, Restructuring and Dissolution Act 2018) which requires the filing or lodging in any manner with the Registrar of any return, account or other document or the giving of notice to the Registrar of any matter;
(b)any request of the Registrar to amend or complete and resubmit any document or to submit a fresh document; or
(c)any request of the Registrar under section 12D(7) to rectify any error or defect in any particulars or document in the register,
fails to make good the default within 14 days after the service on the corporation or person of a notice requiring it to be done, the Court may, on an application by any member or creditor of the corporation or by the Registrar, make an order directing the corporation and any officer of the corporation or such person to make good the default within such time as is specified in the order.
[36/2014; 40/2018]
(2)  Any such order may provide that all costs of and incidental to the application must be borne by the corporation or by any officer of the corporation responsible for the default or by such person.
(3)  Nothing in this section limits the operation of any written law imposing penalties on a corporation or its officers or such person in respect of any such default.