paragraph 1 of the SEA. As the accused committed the several distinct and different offences, the Court inflicted the penalty prescribed for each offence as follows: (1) For a count of failure to submit the
penalty prescribed for each offence as follows: (1) For a count of failure to submit the audited financial statements for the year 2012, the Court sentenced the accused to pay a fine of 20,000 Baht and a
documents, or made incomplete or incorrect accounts, she shall be liable to 5-year imprisonment for each count for 122 counts. Since the defendant pleaded guilty, the court reduced the punishments by half
guilty, the penalties were reduced by half to the imprisonment of one year. Later, the Appeal Court adjudicated to count the prison sentence for the 1st defendant (Mr. Pornthep) following the red number
penalties were reduced by half to the imprisonment of one year. Later, the Appeal Court adjudicated to count the prison sentence for the 1st defendant (Mr. Pornthep) following the red number 1004/2561, 3300