(1) On the making of a winding-up order, a copy of the order shall be lodged by the company, or otherwise as may be prescribed, with the Registrar, who shall make an entry thereof in his or her records relating to the company.
(2) If default is made in lodging a copy of a winding-up order with the Registrar as required by subsection (1), every officer of the company or other person who knowingly authorises or permits the default commits an offence.