(1) The bankrupt commits an offence if he or she does not deliver up possession to the trustee, or as the trustee may direct, of all books, papers and other records of which he or she has possession or control and which relate to his or her estate or affairs.
(2) The bankrupt commits an offence if—
(a) he or she prevents or in the initial period prevented, the production of any books, papers or other records relating to his or her estate or affairs;
(b) he or she conceals, destroys, mutilates or falsifies or causes or permits the concealment, destruction, mutilation or falsification of any books, papers or other records relating to his or her estate or affairs;
(c) he or she makes or causes or permits the making of, any false entries in any book, document or record 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.
(3) The bankrupt commits an offence if—
(a) he or she disposes of, or alters or makes any omission 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;
(b) six 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.