The penalty for "simple bankruptcy" is imprisonment for a terra of not less than one month, nor more than two years. The following are cases of fraudulent bankruptcy, of which the punishment is travaux forcés (the galleys) for a term:
"If he has attempted to account for his property by fictitious expenses and losses, or if he does not fully account for all his receipts:
"If he has fraudulently concealed any sum of money or any debt due to him, or any merchandize or other movables:
"If he has made fraudulent sales or gifts of his property:
"If he has allowed fictitious debts to be proved against his estate:
"If he has been entrusted with property, either merely to keep, or with special directions as to its use, and has nevertheless appropriated it to his own use:
"If he has purchased real property in a borrowed name:
"If he has concealed his books.
"The following may also be proceeded against in a similar way:—
"He who has not kept books, or whose books shall not exhibit his real situation as regards bis debts and credits:
"He who, having obtained a protection (tauf-conduit), shall not have duly attended."
These various provisions relate only to commercial insolvency. The laws in regard to ordinary debts are considerably more rigorous to the debtor.
