Section 114

If after the presentation of a bankruptcy petition by or against him, or the service of a debtor’s summons upon him, or within 4 months next before such presentation or service, any person against whom a receiving order is made under this Act, quits Singapore and takes with him or attempts or makes preparation to quit Singapore and to take with him any part of his property to the amount of $50 or upwards which ought by law to be divided amongst his creditors, he shall, unless he satisfies the court that he had no intent to defraud, be punished with imprisonment, which may extend to 2 years or with fine or with both.