Whats your reference for late filing to be a criminal act? According to the companies house office failure to furnish accounts will invoke a fine dependent on how late they end up being filed. Failure to pay the fine will be referred to a debt collector and a judgement could be made against the
company (s) in County or Sheriff court. Didn't see anything about the directors being held personally liable unless you are referring to them acting negligently in some way which is a whole different ball game.
Late filing link