Officer liability defined to include specific company officers and board charged persons, with consent and filing obligations. The provision defines officer who is in default to include managing directors, whole time directors, the manager, the secretary, persons whose directions the board customarily follows, and persons charged by the board with responsibility for compliance provided they have given consent; where certain officers are absent the board may specify directors or, if none specified, all directors. The board must file the prescribed return with the Registrar within thirty days when exercising its power to charge a person or specify directors.