Section 67: Offences and penalties

67. Offences and penalties (1) Where a limited liability partnership fails to comply with section 38, the limited liability partnership and every partner of the limited liability partnership shall commit an offence and shall, on conviction, be liable to a fine not exceeding 200,000 rupees. [Issue 9] L15A1 – 34 Revised Laws of Mauritius (2) Where a limited liability partnership fails to file its financial summary or financial statements, as the case may be, within the time limit referred to in section 40 (3), the limited liability partnership shall commit an offence and shall, on conviction, be liable to a fine not exceeding 200,000 rupees. (3) Where a limited liability partnership contravenes section 41 (1), (2) or (3), 43 or 44, the limited liability partnership shall commit an offence and shall, on conviction, be liable to a fine not exceeding 200,000 rupees. (4) Where a limited liability partnership— (a) otherwise contravenes this Act or any regulation made under it; or (b) contravenes any condition imposed by the Registrar on the registration of the limited liability partnership, it shall commit an offence and shall, on conviction, be liable to a fine not exceeding 200,000 rupees. (5) (a) Where a limited liability partnership is charged with an offence under subsection (4), a representative of the limited liability partnership may appear before the appropriate Court and enter a plea of guilty or not guilty on behalf of the limited liability partnership. (b) In this subsection— “representative” means a partner, manager or any other person duly authorised by the limited liability partnership to represent it. (6) Any person who contravenes section 39 shall commit an offence and shall, on conviction, be liable to a fine not exceeding 200,000 rupees and to imprisonment for a term not exceeding 2 years. (7) Any person who prepares or assists in the preparation of a financial summary or audited financial statements under section 40 or 41 which he knows to be misleading shall commit an offence and shall, on conviction, be liable to a fine not exceeding 200,000 rupees. (8) Any person who knowingly exercises any power of a partner in contravention of section 51 (4) shall commit an offence and shall, on conviction, be liable to a fine not exceeding 200,000 rupees and to imprisonment for a term not exceeding 2 years. (9) Any person who knowingly carries on business in contravention of section 51 (5) shall commit an offence and shall, on conviction, be liable to a fine not exceeding 200,000 rupees and to imprisonment for a term not exceeding 2 years. (10) Any person who knowingly and falsely holds out that a business is registered as a limited liability partnership under this Act shall commit an offence and shall, on conviction, be liable to a fine not exceeding 200,000 rupees and to imprisonment for a term not exceeding 2 years. L15A1 – 35 [Issue 9] Limited Liability Partnerships Act (11) Any person who knowingly makes any statement or furnishes any information to the Registrar under this Act which is false in any material particular shall commit an offence and shall, on conviction, be liable to a fine not exceeding 200,000 rupees and to imprisonment for a term not exceeding 2 years.