719. Falsification of books etc.

719.     Falsification of books etc.

The bankrupt commits an offence if:

  1.  

    (1)     he disposes of, or alters or makes any omission in, or causes1 or permits2 the disposal, altering or making of any omission in, any book, document or record relating to his estate3 or affairs; or

  2.  

    (2)     in the 12 months before the making of the bankruptcy application or (as the case may be) the presentation of the bankruptcy petition4, or in the initial period5, he did anything which would have been an offence under head (1) above if the bankruptcy order