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 Any director or liquidator who successfully proves that he has disputed or objected to the act done or deemed faulty as said in sections 355 through 362 shall, Lord says, incur no punishment designated in the section concerned.

All the directors or liquidators who, when executing a duty, act dishonestly and to the detriment of the company, shall, Lord says, be held guilty and be each punished with a fine of not over three thousand baht.

Any auditor who, in auditing an account of a partnership, limited company, association, or foundation, wilfully makes a false report, or knowingly certifies to be correct a balance sheet or other account which does not conform to the truth, shall, Lord says, be held guilty and be punished with imprisonment of not over a year, or a fine of not over two thousand baht, or both the imprisonment and the fine.

Any association which is at fault in observing within due time the provisions of the Civil and Commercial Code's section 1283 or 1284, which deals with registration, Lord says that the association be held guilty and be punished with a day fine