Section 127, The Bankruptcy Act, 2009

Any person who has been adjudged bankrupt or in respectof whose estate a receiving order has been made, in each of the following cases commits an offence if:- (a) in incurring any debt or liability he obtains credit under false pretences, or by means of any other fraud; (b) with intent to defraud his creditors or any of them he makes or causes to be made any gift or transfer of or charge on his property; (c) with intent to defraud his creditors he conceals or removes any part of his property since or within two months before the date of any unsatisfied judgment or order for payment of money obtained against him; or (d) with intent to defraud his creditors or any of them he causes or connives at the levying of any execution against his property, and shall on conviction be liable to a fine not exceeding Le20,000,000 or to a term of imprisonment not exceeding one year or to both the fine and imprisonment. Undischarged bankrupt obtaining credit. Fraud by bankrupt etc. 80 81 Certain offences by person other than debtor.