Whoever :
a) in the interest of the debtor, removes, keeps or conceals all or part of
his personal property or real estate, without prejudice to criminal
provisions relating to aiding and abetting ;
b) fraudulently produces fictitious debts, in collective proceedings, either in
his name or in another's name or under a false name ;
c) engaging in a professional independent, civilian, commercial, artisanal
or agricultural activity in the name of another or under a false name, in
bad faith, converts, conceals, attempts to convert or conceal a part of
his property
shall be punished with imprisonment for from 5 (five) to 10 (ten) years.
Official text
Spot-checked
In force from 12 July 2016
Source page 127