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(1)A company may have a common seal, but need not have one.
(2)A company which has a common seal shall have its name engraved in legible characters on the seal.
(3)If a company fails to comply with subsection (2) an offence is committed by—
(a)the company, and
(b)every officer of the company who is in default.
(4)An officer of a company, or a person acting on behalf of a company, commits an offence if he uses, or authorises the use of, a seal purporting to be a seal of the company on which its name is not engraved as required by subsection (2).
(5)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.
(6)This section does not form part of the law of Scotland.