In legal entities comprising partners who are indefinitely, jointly and severally liable for its debts,
the legal or de facto representatives shall be found guilty of negligent bankruptcy and where,
without lawful excuse, they fail to make a statement of insolvency at the registry of the competent
court, within thirty (30) days, or where such declaration does not include the list of jointly and
severally liable partners with their full names and residences.
Unofficial translation
Spot-checked
In force from 10 September 2015
Source page 120