An insolvent shall be guilty of an offence and liable to imprisonment for a period not exceeding three years—
| (a) | if at any time during the sequestration of his estate he, knowing or suspecting that any person has proved or intends to prove a false claim against his estate, fails to inform the Master and the trustee of his estate in writing of that knowledge or suspicion, within seven days as from the date upon which he acquired that knowledge or upon which his suspicion was aroused; |
| (b) | if he fails within fourteen days as from the appointment of the trustee of his estate— |
| (i) | to deliver to the trustee or as the trustee may in writing direct any property of whatever nature belonging to the estate which may be in his possession or custody or under his control; or |
| (ii) | to inform the trustee of the existence and whereabouts of any property belonging to the estate (other than property mentioned in sub-paragraph (i)), which is not fully disclosed in the statement of his affairs mentioned in section four or sixteen or which is not already in the possession of the trustee; or |
| (iii) | to deliver to the trustee or deputy sheriff, or as either of them may direct all books and documents in his possession or custody or under his control, relating to his affairs; or |
| (iv) | to inform the trustee of the existence or whereabouts of any such book or document not in his possession or custody or under his control, if it is not already in the possession of the trustee; |
unless, in any such case, he proves that he had a reasonable excuse for such failure;
| (c) | if, at any time after the sequestration of his estate, he fails to furnish at the request of the trustee complete and truthful information regarding any property which was at any time in his possession or custody or under his control, or regarding the time when or the manner or circumstances in which he disposed of such property or ceased to be in possession, custody or control thereof, unless be proves that he had a reasonable excuse for such failure. |
