Tax recovery obstruction through fraudulent transfer or concealment of property attracts simple imprisonment and fine. Removal, concealment, transfer or delivery of property or any interest therein with intent to prevent execution of a certificate under the Second Schedule is treated as an offence where the act is done fraudulently to thwart tax recovery. The provision targets conduct that places assets beyond recovery proceedings and requires the intention to defeat execution under the recovery machinery. A person committing such conduct is liable to simple imprisonment and fine, reflecting the penal response attached to obstruction of tax recovery through fraudulent disposition of property.