Section 298 of Insolvency Act CAP 53: Failure to keep and preserve proper record of transactions

    

(1) A bankrupt commits an offence if, at any time during the three years immediately preceding the date on which the bankrupt was adjudged bankrupt—
(a) the bankrupt had failed to record of the bankrupt's period; and keep and preserve a transactions for the
(b) because of the nature of the bankrupt's business or occupation, the bankrupt might reasonably be expected to have kept such a record.
(2) A bankrupt who is found guilty of an offence under subsection (1) is liable on conviction to a fine not exceeding one million shillings or to imprisonment for a term not exceeding twelve months, or to both.


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