The bankrupt commits of an offence if—
(a) he or she does not deliver up possession to the trustee, or as the trustee may direct, of such part of the property comprised in his or her estate as is in his or her possession or under his or her control and possession of which he or she is required by law so to deliver up;
(b) he or she conceals any debt due to or from him or her or conceals any property the value of which is not less than $500 and possession of which he or she is required to deliver up to the trustee; or
(c) in the 6 months before the petition or in the initial period, he or she did anything which would have been an offence under paragraph (b) if the bankruptcy order had been made immediately before he or she did it.
(2) The bankrupt commits an offence if he or she removes or in the initial period removed any property the value of which was not less than $500 and possession of which he or she has or would have been required to deliver up to the trustee.
(3) The bankrupt commits an offence if he or she, without reasonable excuse fails on being required to do so by the trustee or the Court—
(a) to account for the loss of any substantial part of his or her property incurred in the 6 months before the petition or in the initial period; or
(b) to give satisfactory explanation of the manner in which such a loss was incurred;
(c) he or she makes, or causes or permits the making of any false entries in any book, or records relating to his or her estate or affairs; or
(d) in the 6 months before the petition or in the initial period, he or she did anything which would have been an offence under paragraph (b) or (c) if the bankruptcy order had been made before he or she did it.
(4) The bankrupt commits an offence if—
(a) he or she disposes, or alters or makes any omission in or causes or permits the disposal, altering or making of any omission in, any book, document or record relating to his or her estate or affairs; or
(b) in the 6 months before the petition, or in the initial period he or she did anything which would have been an offence under paragraph (a) if the bankruptcy order had been made before he or she did it.