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    <title>Punishment for falsification of books of corporate debtor.</title>
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    <description>On and after the insolvency commencement date, any person who destroys, mutilates, alters or falsifies books, papers or securities of a corporate debtor, or makes or knowingly permits false or fraudulent entries in its registers, books of account or documents with intent to defraud or deceive any person, is punishable by imprisonment for a specified term, or by a monetary fine, or by both.</description>
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      <description>On and after the insolvency commencement date, any person who destroys, mutilates, alters or falsifies books, papers or securities of a corporate debtor, or makes or knowingly permits false or fraudulent entries in its registers, books of account or documents with intent to defraud or deceive any person, is punishable by imprisonment for a specified term, or by a monetary fine, or by both.</description>
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