SECTION 903

Any liquidator who, where liquidation is ordered by a court, knowingly 1°) fails to present, within six months of his appointment, a report on the situation of the assets and liabilities of the company under liquidation and on the pursuit of liquidation transactions, or to apply for the authorizations needed to end them ; or 2°) fails to establish, within three months following the close of each fiscal year, the summary financial statements upon the inventory and a written report in which he gives account of the liquidation transactions during the just-ended fiscal year; or 3°) fails to enable the members of the company to exercise, during the liquidation period, their right to receive the company’s documents under the same conditions as before; or 4°) fails to convene the members of the company, at least once a year, to give them an account of the summary financial statements in the case where the company continues in business; or 5°) fails to deposit in a bank account opened in the name of the company under liquidation, within a time limit of fifteen days following the decision to share the sums allocated to the members and the creditors of the company ; or 6°) fails to deposit in a deposit account opened in the Treasury, within a time limit of one year from the end of the liquidation, the sums allocated to the creditors or members of the company but not claimed by them shall be criminally liable.