(1) The bankrupt is guilty of an offence if he makes or has made any material omission in any statement made under any provision in this Group of Parts and relating to his affairs.
Section 352 applies to this offence.
(2) The bankrupt is guilty of an offence if—
(a) 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; or
(b) he attempts to account for any part of his property by fictitious losses or expenses; or
(c) [in connection with any creditors' decision procedure
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