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Prosecution of delinquent directors, &c. in case of voluntary winding-up.
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168. Where a company is being wound up altogether voluntarily, if it appear to the liquidators conducting such winding-up that any past or present director, manager, officer, or member of such company has been guilty of any offence in relation to the company for which he is criminally responsible, it shall be lawful for the liquidators, with the previous sanction of the Court, to prosecute such offender; and all expenses properly incurred by them in such prosecution, shall be payable out of the assets of the company in priority to all other liabilities.
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