136. Concealment of books and papers; falsification, etc.

A bankrupt shall be guilty of an offence if —

he does not deliver up possession to the Official Assignee, or as the Official Assignee may direct, of all books, papers and other records of which he has possession or control and which relate to his estate or affairs;

he prevents, or in the initial period prevented, the production of any books, papers or records relating to his estate or affairs;

he 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 estate or affairs;

he makes, or causes or permits the making of, any false entries in any book, document or record relating to his estate or affairs;

he disposes of, 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 estate or affairs; or

in the 12 months before the making of the bankruptcy application by or against him, or in the initial period, he did anything which would have been an offence under paragraph (c), (d) or (e) if the bankruptcy order against him had been made before he did it.