721. False statements.

721.     False statements.

The bankrupt is guilty of an offence if:


    (1)     knowing or believing that a false debt has been proved by any person under the bankruptcy, he fails to inform the trustee as soon as practicable;


    (2)     he attempts to account for any part of his property1 by fictitious losses or expenses;


    (3)     in connection with any creditors' decision procedure or deemed consent procedure in the 12 months before the making of the bankruptcy application or (as the case may be) the presentation of the bankruptcy petition or (whether or not in connection with such