102. Concealment or falsification of documents.

A person in respect of whom a debt relief order1 is made2 is guilty of an offence3 if, during the moratorium period4 in relation to that order:


    (1)     he does not provide, at the request of the official receiver5, all his books, papers and other records6 of which he has possession or control and which relate to his affairs7;


    (2)     he prevents the production to the official receiver of any books, papers or other records relating to his affairs8;


    (3)     he conceals, destroys, mutilates or falsifies, or causes or permits the concealment, destruction, mutilation or falsification of, any books,