SECTION 233

Shall be found guilty of fraudulent bankruptcy, the top executives referred to in Article 230 above who have fraudulently: 1) hidden the books of the legal entity; 2) embezzled or concealed part of its assets; 3) declared the legal entity debt or of sums of money that it did not owe either in its books or by public acts or commitments under private deed or in the balance sheet; 4) performed the duties of top executives in violation of a ban provided by the Uniform acts or by the law of each State party; 5) stipulated with a creditor, on behalf of the legal entity, special benefits because of his vote during the deliberations of the body of creditors or who have concluded with a creditor a special agreement under which the creditor would enjoy a benefit to be borne by the assets of the legal entity, with effect from the date of the decision declaring insolvency; 6) Embezzled or concealed, attempted to embezzle or conceal part of their assets or have declared themselves debtors fraudulently of sums not owed in order to hide all or part of their estate from the prosecution of the insolvent legal entity, partners or creditors of the legal entity. Shall also be found guilty of fraudulent bankruptcy, top executives referred to in article 230 who, due to the preventive settlement proceedings, have: 1) In bad faith, presented or permitted the presentation of an income statement, a balance sheet, a statement of claims and debts, or a statement of preferential claims and securities that is inexact and incomplete; 2) Without the authorization of the president of the competent court, performed one of the acts prohibited in Article 11 above. Section3: Prosecution of bankruptcy offences and related offenses