Other false filings might include appointing or terminating directors without their knowledge.

The Federal District Court and the Court of Appeals found he had a false and misleading filing.

Alexander and two other top executives were charged in the US with multiple counts of conspiracy, fraud, money laundering and making false filings.

He faces 10 counts of conspiracy, fraud, making false regulatory filings and falsifying books.

If all else fails, the reasoning went, at least the executive could be convicted of signing false filings.

Any executive who willfully - that is worse than knowingly - certifies such false filings faces up to 20 years in prison and a $5 million fine.

Rectification allows the registrar to deal with company hijacks and other false filings.

This allows companies to protect themselves against the risk of being hijacked or having false filings made against them.

Mr. Rosen is accused of deliberately causing false filings to be made to the Federal Election Commission.

The main charge against the dealerships is that they made false filings or no filings at all.