s 407 Concealment of books and papers; falsification, etc.
407. A bankrupt shall be guilty of an offence if —(a) the bankrupt does not deliver up possession to the Official Assignee, or as the Official Assignee may direct, of all books, papers and other records of which the bankrupt has possession or control and which relate to the bankrupt’s estate or affairs; (b) the bankrupt prevents, or in the initial period prevented, the production of any books, papers or records relating to the bankrupt’s estate or affairs; (c) the bankrupt conceals, destroys, mutilates or falsifies, or causes or permits the concealment, destruction, mutilation or falsification of, any books, papers or other records relating to the bankrupt’s estate or affairs; (d) the bankrupt makes, or causes or permits the making of, any false entries in any book, document or record relating to the bankrupt’s estate or affairs; (e) the bankrupt disposes of, or alters or makes any omission in, or causes or permits the disposal, altering or making of any omission in, any book, document or record relating to the bankrupt’s estate or affairs; or (f) in the 12 months before the making of the bankruptcy application by or against the bankrupt, or in the initial period, the bankrupt did anything which would have been an offence under paragraph (c), (d) or (e) if the bankruptcy order against the bankrupt had been made before the bankrupt did it.