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Section 148

Breach of duty on loss

(1) Whoever, contrary to section 33(3), fails to convene the general meeting, or fails to convene it in time, or fails to make a notification, or makes it incorrectly, incompletely or not in time, is liable to imprisonment of up to three years or to a fine.
(2) Where the offender acts negligently, the penalty is imprisonment of up to one year or a fine.

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