(1) Where a company is being wound up, whether by 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 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.
(2) If default is made in complying with this section, the company and any of the following persons who knowingly and wilfully authorises or permits the default, namely, any officer of the company, any liquidator of the company and any receiver, shall be guilty of an offence and liable to a fine not exceeding £1,500.