Punishment for false information: criminal sanctions and fines for bankrupts concealing assets, destroying records, or absconding. Section 186 prescribes offences by a bankrupt: knowingly making false representations or wilful omission or concealment of material information (including non disclosure of dispositions that would form part of the estate); destruction, falsification, alteration, withholding of books and records; contravention of conduct restrictions; failure to deliver estate property to the trustee; unexplained failure to account for substantial losses to estate property in the pre filing period; and absconding or attempting to leave the country without surrendering required estate property.