Notification of liquidation requirement: documents must state winding-up status, with personal liability for wilful non-compliance. Every invoice, order for goods or business letter issued by or on behalf of a company being wound up, and any document bearing the company's name issued by a liquidator, receiver or manager, must state that the company is being wound up. Non compliance renders the company and any person who wilfully authorises or permits the default, including company officers, liquidators, receivers or managers, liable to a prescribed monetary penalty.