Nicola Mary James was convicted under:
- Section 378(a) of the Companies Act 1993 — Fraudulently taking or applying property of the company for her own benefit.
- Section 380(1) of the Companies Act 1993 — Carrying on a business with intent to defraud creditors.
Sentenced on 28 August 2014 to 3 months home detention plus 150 hours community work. Also ordered to pay $20,000 reparation.