1. Whoever steals, embezzles or conceals the debtor's assets while being aware that a decision has been issued to initiate bankruptcy declaration proceedings, even if the debtor's spouse, any of their ascendants or descendants or the ascendants or descendants of their spouse, shall be punished with imprisonment for a period not exceeding (5) five years. 2. The court shall order that the assets be returned to the debtor, and may, upon motion of the interested parties, order compensation when necessary.
Interpretation and application must be checked against the official text and current version.