581. (1) Where a company has passed a resolution for its voluntary winding up, whether—

(a) the special resolution referred to in section 202(1)(a)(i) — in a case where the Summary Approval Procedure is employed, or

(b) the resolution referred to in section 580(1) — where the procedure there mentioned is employed,

it shall, within 14 days after the date of the passing of the resolution, give notice of the resolution by advertisement in Iris Oifigiúil.

(2) If default is made in complying with this section, the company concerned and any officer of it who is in default shall be guilty of a category 3 offence.

(3) For the purposes of subsection (2), the liquidator of the company shall be deemed to be an officer of the company.