sponsor overdue accounts / immigration offence?

[monky123]

Is any of below Immigration offence?

1. Late account submission to company house
2. Delay account submission to company house more than 6 months or more...


I am reading this page

http://www.ukba.homeoffice.gov.uk/sitec ... iew=Binary

and find this on page 14 last para

"Failure by an employer or financial institution to disclose information to the Secretary of State" Section 137(1)

"Under section 136(3) a person on whom a notice is served under the section must provide the Secretary of State with the information specified in the notice. A notice may be served on an employer or a financial institution as detailed in sections 134 and 135.Section 138 NIAA 02’ establishes liability for officers of a body corporate (i.e. director, secretary etc.) where an offence under section 137 has been committed by a body corporate with the consent, connivance or negligence of the officer in question. Both the body corporate and officer will be guilty of an offence."

Please advise