Every copy of a document to which this section applies that is published by or on behalf of the company must state the name of the person who signed it on behalf of the board.
In the case of an unquoted company ..., this section applies to copies of—
the company's balance sheet, ...
the strategic report, and
the directors' report.
In the case of a quoted company ..., this section applies to copies of—
the company's balance sheet,
the directors' remuneration report, ...
the strategic report, and
the directors' report.
If a copy is published without the required statement of the signatory's name, an offence is committed by—
the company, and
every officer of the company who is in default.
A person guilty of an offence under this section is liable on summary conviction to a fine not exceeding level 3 on the standard scale.