The bankrupt is guilty of an offence if—
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; or
in the 12 months before the making of the bankruptcy application or (as the case may be) the presentation of the bankruptcy petition, or in the initial period, he did anything which would have been an offence under paragraph (b) or (c) above if the bankruptcy order had been made before he did it.
The bankrupt is guilty of an offence if—
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 or (as the case may be) the presentation of the bankruptcy petition, or in the initial period, he did anything which would have been an offence under paragraph (a) if the bankruptcy order had been made before he did it.
Section 352 applies to this offence.
In their application to a trading record subsections (2)(d) and (3)(b) shall have effect as if the reference to 12 months were a reference to two years.
In subsection (4) "trading record" means a book, document or record which shows or explains the transactions or financial position of a person's business, including—
a periodic record of cash paid and received,
a statement of periodic stock-taking, and
except in the case of goods sold by way of retail trade, a record of goods sold and purchased which identifies the buyer and seller or enables them to be identified.