Section 125, The Bankruptcy Act, 2009

(1) If any manager, accountant or book-keeper in theemployment of the debtor does any act which, if committed by the debtor would be a contravention of paragraph (i) or (j) of subsection (1) of section 124 or is privy to the act whether committed by the debtor or by any other person, the manager, accountant or bookkeeper commits an offence under this Act and shall be liable on conviction to a fine not exceeding Le20,000,000 or to imprisonment for a term not exceeding one year. (2) Where any person pawns, pledges or disposes of any property in circumstances which amount to an offence under section 124, every person who takes in the pawn or pledge or otherwise receives the property, knowing it to be pawned, pledged or disposed of in such circumstances referred to in this Act, commits an offence and shall be liable on conviction to a fine not exceeding Le20,000,000 or imprisonment for a term not exceeding one year.