Acceptance of deposits: strict criminal and monetary penalties for companies and defaulting officers for contraventions and repayment failures. Acceptance or invitation of deposits in contravention of prescribed conditions, or failure to repay deposits or interest within the prescribed or Tribunal extended time, requires repayment and exposes the company to a statutory monetary penalty within prescribed minimum and maximum limits; officers in default face criminal imprisonment and statutory fines, and officers who knowingly or wilfully deceive stakeholders are subject to further liability for fraudulent conduct under the penal regime.