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Article L242-10 of the French Commercial code

The chairman or directors of a public limited company who fail to submit the annual financial statements and the management report provided for in article L. 232-1.

Original in French 🇫🇷
Article L242-10

Est puni d’un emprisonnement de six mois et d’une amende de 9 000 euros le fait, pour le président ou les administrateurs d’une société anonyme, de ne pas soumettre à l’approbation de l’assemblée générale ordinaire les comptes annuels et le rapport de gestion prévus à l’article L. 232-1.

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