Companies Act 2014 section 717

Certain fraudulent acts within 12 months preceding winding up or any time thereafter: offences

Section 717 sets out the criminal offences that arise where a relevant person conceals, removes, destroys or falsifies company property, debts or records within the 12 months before a winding up begins, or at any time after it has commenced.

• Concealing company property worth €20 or more, or hiding any debt due to or from the company, is an offence (subject to certain defences in section 720)
• Fraudulently removing company property worth €20 or more is an offence
• Concealing, destroying, mutilating, falsifying or making false entries in any book or paper relating to the company's property or affairs is an offence (subject to certain defences in section 720)
• Fraudulently parting with, altering or making any omission in any document relating to the company's property or affairs is an offence