Concealment of creditor identity: criminal liability for officers, punishable by imprisonment or fine for concealment or misrepresentation. An officer who knowingly conceals a creditor's identity entitled to object to a capital reduction, knowingly misrepresents the nature or amount of a creditor's debt or claim, or abets such concealment or misrepresentation, is subject to penal sanctions including imprisonment, a fine, or both, thereby criminalising conduct that interferes with creditors' rights in reduction proceedings.