### Bankruptcy Ordinance 《破產條例》

130. Certain offences by persons other than the bankrupt
(1) If any manager, accountant or book-keeper in the employment of the bankrupt does any act which if committed by the bankrupt would be a contravention of any of the provisions of section 129(1)(i) or (j), or is privy to any such act whether committed by the bankrupt or by any other person, such manager, accountant or book-keeper shall be deemed to be guilty of an offence. (Amended 33 of 1939; G.N. 840 of 1940 Supp. Schedule; 50 of 1991 s. 4; 76 of 1996 s. 72)
(2) Where any person pawns, pledges or disposes of any property in circumstances which amount to an offence under section 129(1)(o), every person who takes in pawn or pledge or otherwise receives the property, knowing it to be pawned, pledged or disposed of in such circumstances as aforesaid, shall be guilty of an offence and shall be liable on summary conviction to imprisonment for 1 year or upon conviction on indictment to imprisonment for 5 years. (Amended 33 of 1939; G.N. 840 of 1940 Supp. Schedule; 50 of 1991 s. 4) [cf. 1926 c. 7 s. 5(2) U.K.]
(3) A person who knowingly makes a false statement when proving a debt in bankruptcy or knowingly makes a false statement in an affidavit required under this Ordinance is guilty of an offence and is liable to a fine at level 5 and to imprisonment for 6 months. (Added 76 of 1996 s. 64)

### Bankruptcy Ordinance 《破產條例》

131. Undischarged bankrupt obtaining credit
Any undischarged bankrupt shall in each of the cases following be guilty of an offence—
(a) if either alone or jointly with any other person he obtains credit to the extent of $100 or upwards from any person without first informing that person that he is an undischarged bankrupt; or
(b) if he engages in any trade or business under a name or names other than that or those under which he was adjudicated bankrupt and in the course of such trade or business obtains credit from any person without first disclosing to such person the name or names under which he was adjudicated bankrupt; or
(c) if he engages in any trade or business under a name or names other than that or those under which he was adjudicated bankrupt without first publishing by the specified means a notice containing the following particulars— (Amended 22 of 2023 s. 32)
(i) the name or names under which he was adjudicated bankrupt;
(ii) the last address at which he carried on any trade or business prior to the adjudication;
(iii) the name or names under which he intends to carry on the trade or business;
(iv) the nature of the trade or business which he intends to carry on; and
(v) the address or addresses at which he intends to carry it on.
(Amended 33 of 1939; G.N. 840 of 1940 Supp. Schedule; 20 of 1948 s. 4; 50 of 1991 s. 4)[cf. 1914 c. 59 s. 155 U.K.]

### Bankruptcy Ordinance 《破產條例》

132. Frauds by bankrupts, etc.
Any person who has been adjudged bankrupt shall in each of the cases following be guilty of an offence— (Amended 76 of 1996 s. 63)
(a) (Repealed 21 of 1970 s. 35)(b) if with intent to defraud his creditors or any of them he has made or caused to be made any gift or transfer of or charge on his property; or
(c) if with intent to defraud his creditors he had concealed or removed any part of his property since or within 2 months before the date of any unsatisfied judgment or order for payment of money obtained against him; or
(d) if with intent to defraud his creditors or any of them he has caused or connived at the levying of any execution against his property. [cf. 1926 c. 7 s. 6 U.K.]
(Amended 33 of 1939; G.N. 840 of 1940 Supp. Schedule; 20 of 1948 s. 4; 50 of 1991 s. 4)[cf. 1914 c. 59 s. 156 U.K.]

### Bankruptcy Ordinance 《破產條例》

133. Bankrupt guilty of gambling, etc.
(1) Any person who has been adjudged bankrupt shall be guilty of an offence if, having been engaged in any trade or business and having outstanding at the date of the bankruptcy order any debts contracted in the course and for the purposes of such trade or business— (Amended 50 of 1991 s. 4; 76 of 1996 s. 65)
(a) he has within 2 years prior to the presentation of the bankruptcy petition materially contributed to or increased the extent of his insolvency by gambling or by rash and hazardous speculations and such gambling or speculations are unconnected with his trade or business; or
(b) he has between the date of the presentation of the petition and the date of the bankruptcy order lost any part of his estate by such gambling or rash and hazardous speculations as aforesaid; or
(c)  on being required by the Official Receiver at any time, or in the course of his public examination by the court, to account for the loss of any substantial part of his estate incurred within a period of a year next preceding the date of the presentation of the bankruptcy petition or between that date and the date of the bankruptcy order, he fails to give a satisfactory explanation of the manner in which such loss was incurred:

Provided that, in determining for the purposes of this section whether any speculations were rash and hazardous, the financial position of the accused person at the time when he entered into the speculations shall be taken into consideration. (Amended 76 of 1996 s. 65)(2) A prosecution shall not be instituted against any person under this section except by order of the court. (Amended 33 of 1939; G.N. 840 of 1940 Supp. Schedule)
[cf. 1914 c. 59 s. 157 U.K.]