422. Dishonestly or fraudulently preventing a debt or demand due to the offender from being made available for his creditors

Whoever dishonestly or fraudulently prevents any debt or demand due to himself or to any other person from being made available according to law for payment of his debts or the debts of such other person, shall be punished with imprisonment for a term which may extend to 3 years, or with fine, or with both.