718. Concealment of books and papers.

The bankrupt is guilty of an offence if:

  1.  

    (1)     he prevents1, or in the initial period2 prevented, the production of any books, papers or other records relating to his estate3 or affairs;

  2.  

    (2)     he conceals, destroys, mutilates or falsifies, or causes or permits the concealment, destruction, mutilation or falsification of, any books, papers or other records relating to his estate or affairs;

  3.  

    (3)     he makes, or causes4 or permits5 the making of, any false6 entries in any book, document or record relating to his estate or affairs; or

  4.  

    (4)     in the 12 months before the making of the bankruptcy