Article 733 — Fraudulent Composition.

(1) Any debtor who, in order to obtain a scheme of arrangement or the ratification of a composition by the Court, misleads his creditors, the commissioner in bankruptcy or the competent authority, as to his financial position, in particular by means of incorrect or falsified accounts, correspondence or a balance sheet, is punishable with simple imprisonment. (2) A third person who so acts in favour of the debtor is liable to the same punishment.