337 Winding up foreign company (1 ) Sections one hundred and ninety-one, one hundred and ninety-two and two hundred and five shall be deemed to apply to a foreign company as they apply to a company. (2 ) Any foreign company to which this Part applies may be wound up in all respects as if it were an unregistered association and sections three hundred and twenty-three to three hundred and twenty-eight shall apply, mutatis mutandis , to any such foreign company: Provided: (i) that section two hundred and five shall apply to any such foreign company in place of the provisions of paragraph (d) of section three hundred and twenty-three; (ii) in addition to the circumstances set out in paragraph (c) of section three hundred and twenty three, a foreign company may also be wound up if the certificate issued in respect thereof in terms of subsection (2) of section three hundred and thirty has been revoked in terms of subsection (12) of that section. PART VIII GENERAL Form of Registers: Books: Inspection and Production 338 Form of registers and other documents (1 ) Any register, index, minute book or book of account required by this Act to be kept by a company or foreign company may be kept either by making entries in bound books or by recording the matters in question in any other manner. (2 ) Where any such register, index, minute book or book of account is not kept by making en tries in a bound book, but by some other means, adequate precautions shall be taken for guarding against falsification and for facilitating its discovery. (3 ) Any such register, index, minute book or book of account and every other book or document required by this Act to be kept by a company or foreign company and every document required by this Act or by a company’s memorandum or articles to be issued or circulated by a company or foreign company shall be legibly printed in the English language. (4 ) Where default is made in complying with subsection (2) or (3) the company or foreign company and every officer of the company or foreign company who is in default shall be guilty of an offence and liable to a fine not exceeding level three. [Section as amended by Act No. 22 of 2001] 339 Production and inspection of books where offence suspected If on an application by the Minister or by the Attorney-General, as the case may be, to a judge in respect of a company or foreign company there is shown to be reasonable cause to believe that any person has, while an officer of a company or foreign company, committed an offence in connection with the management of the affairs of the company or foreign company and that evidence of the commission of the offence is to be found in any books or papers of or under the control of the company or foreign company, an order may be made— (a ) authorizing any person named therein to inspect the said books or papers or any of them for the purpose of investigating and obtaining evidence of the offence; or (b ) requiring the secretary of the company or foreign company or such other officer thereof as may be named in the order to produce the said books or papers or any of them to a person named in the order at a place so named. Offences 340 Provisions with respect to default fines and meaning of officer in default (1 ) Where any provision of this Act provides that a person who is in de fault is liable to a default fine, the person shall be liable, for every day during which default, refusal or contravention mentioned in the provision continues, to a fine not exceeding such amount as is specified in the provision. (2 ) For the purpose of any provision in this Act which provides that an officer of a company or foreign company who is in default shall be liable to a fine or penalty, the expression “officer who is in default” means any officer of the company or foreign company who knowingly authorizes or permits the default, refusal or contravention mentioned in the provision. [Section as amended by Act No. 22 of 2001] 341 Penalties for false statements and oaths (1 ) If any person in any statement, return, report, certificate, balance sheet or other document required by or for the purpose of any provisions of this Act makes a statement false in any material particular, knowing it to be false, he shall be guilty of an offence and liable to a fine not exceeding level seven or to imprisonment for a period not exceeding one year.