18 U.S.C. § 152 — Concealment of assets; false oaths and

Page 43 TITLE 18—CRIMES AND CRIMINAL PROCEDURE § 152 SAVINGS PROVISION Amendment by section 314 of Pub. L. 95–598 not to af- fect the application of chapter 9 (§ 151 et seq.), chapter 96 (§ 1961 et seq.), or section 2516, 3057, or 3284 of this title to any act of any person (1) committed before Oct. 1, 1979, or (2) committed after Oct. 1, 1979, in connection with a case commenced before such date, see section 403(d) of Pub. L. 95–598, set out as a note preceding sec- tion 101 of Title 11, Bankruptcy. § 152. Concealment of assets; false oaths and claims; bribery A person who— (1) knowingly and fraudulently conceals from a custodian, trustee, marshal, or other officer of the court charged with the control or custody of property, or, in connection with a case under title 11, from creditors or the United States Trustee, any property belonging to the estate of a debtor; (2) knowingly and fraudulently makes a false oath or account in or in relation to any case under title 11; (3) knowingly and fraudulently makes a false declaration, certificate, verification, or statement under penalty of perjury as per- mitted under section 1746 of title 28, in or in relation to any case under title 11; (4) knowingly and fraudulently presents any false claim for proof against the estate of a debtor, or uses any such claim in any case under title 11, in a personal capacity or as or through an agent, proxy, or attorney; (5) knowingly and fraudulently receives any material amount of property from a debtor after the filing of a case under title 11, with intent to defeat the provisions of title 11; (6) knowingly and fraudulently gives, offers, receives, or attempts to obtain any money or property, remuneration, compensation, re- ward, advantage, or promise thereof for acting or forbearing to act in any case under title 11; (7) in a personal capacity or as an agent or officer of any person or corporation, in con- templation of a case under title 11 by or against the person or any other person or cor- poration, or with intent to defeat the provi- sions of title 11, knowingly and fraudulently transfers or conceals any of his property or the property of such other person or corpora- tion; (8) after the filing of a case under title 11 or in contemplation thereof, knowingly and fraudulently conceals, destroys, mutilates, fal- sifies, or makes a false entry in any recorded information (including books, documents, records, and papers) relating to the property or financial affairs of a debtor; or (9) after the filing of a case under title 11, knowingly and fraudulently withholds from a custodian, trustee, marshal, or other officer of the court or a United States Trustee entitled to its possession, any recorded information (including books, documents, records, and pa- pers) relating to the property or financial af- fairs of a debtor, shall be fined under this title, imprisoned not more than 5 years, or both. (June 25, 1948, ch. 645, 62 Stat. 689; Pub. L. 86–519, § 2, June 12, 1960, 74 Stat. 217; Pub. L. 86–701, Sept. 2, 1960, 74 Stat. 753; Pub. L. 94–550, § 4, Oct. 18, 1976, 90 Stat. 2535; Pub. L. 95–598, title III, § 314(a), (c), Nov. 6, 1978, 92 Stat. 2676, 2677; Pub. L. 100–690, title VII, § 7017, Nov. 18, 1988, 102 Stat. 4395; Pub. L. 103–322, title XXXIII, § 330016(1)(K), Sept. 13, 1994, 108 Stat. 2147; Pub. L. 103–394, title III, § 312(a)(1)(A), Oct. 22, 1994, 108 Stat. 4138; Pub. L. 104–294, title VI, § 601(a)(1), Oct. 11, 1996, 110 Stat. 3497.) HISTORICAL AND REVISION NOTES Based on section 52(b) of title 11, U.S.C., 1940 ed., Bankruptcy (July 1, 1898, ch. 541, § 29b, 30 Stat. 554; May 27, 1926, ch. 406, § 11 (part), 44 Stat. 665; June 22, 1938, ch. 575, § 1 (part), 52 Stat. 855). Section was broadened to apply to one who gives or offers a bribe. Minor changes were made in phraseology. Editorial Notes AMENDMENTS 1996—Pub. L. 104–294 substituted ‘‘fined under this title’’ for ‘‘fined not more than $5,000’’ in closing provi- sions. 1994—Pub. L. 103–394 amended section generally, des- ignating undesignated pars. as opening provisions, pars. (1) to (9), and closing provisions, and in pars. (1) and (9) inserting reference to United States Trustee. Pub. L. 103–322 substituted ‘‘fined under this title’’ for ‘‘fined not more than $5,000’’ in last par. 1988—Pub. L. 100–690 substituted ‘‘penalty of perjury’’ for ‘‘penalty or perjury’’ in third par. 1978—Pub. L. 95–598 substituted, wherever appearing, ‘‘debtor’’ for ‘‘bankrupt’’, ‘‘case under title 11’’ for ‘‘bankruptcy proceeding’’, and ‘‘provisions of title 11’’ for ‘‘bankruptcy law’’; and substituted ‘‘a custodian’’ for ‘‘the receiver, custodian’’, wherever appearing, and ‘‘recorded information, including books, documents, records, and papers, relating to the property or finan- cial affairs’’ for ‘‘document affecting or relating to the property or affairs’’, in two places. 1976—Pub. L. 94–550 inserted paragraph covering the knowing and fraudulent making of a false declaration, certificate, verification, or statement under penalty of perjury as permitted under section 1746 of title 28 or in relation to any bankruptcy proceeding. 1960—Pub. L. 86–701 included fraudulent transfers and concealment of property by persons in their individual capacity in sixth par. Pub. L. 86–519 struck out ‘‘under oath’’ after ‘‘know- ingly and fraudulently presents’’ in third par. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1994 AMENDMENT Amendment by Pub. L. 103–394 effective Oct. 22, 1994, and not applicable with respect to cases commenced under Title 11, Bankruptcy, before Oct. 22, 1994, see sec- tion 702 of Pub. L. 103–394, set out as a note under sec- tion 101 of Title 11. EFFECTIVE DATE OF 1978 AMENDMENT Amendment by Pub. L. 95–598 effective Oct. 1, 1979, see section 402(a) of Pub. L. 95–598, set out as an Effec- tive Date note preceding section 101 of Title 11, Bank- ruptcy. SAVINGS PROVISION Amendment by section 314 of Pub. L. 95–598 not to af- fect the application of chapter 9 (§ 151 et seq.), chapter 96 (§ 1961 et seq.), or section 2516, 3057, or 3284 of this title to any act of any person (1) committed before Oct. 1, 1979, or (2) committed after Oct. 1, 1979, in connection with a case commenced before such date, see section 403(d) of Pub. L. 95–598, set out as a note preceding sec- tion 101 of Title 11, Bankruptcy. Page 44 TITLE 18—CRIMES AND CRIMINAL PROCEDURE § 153 § 153. Embezzlement against estate (a) OFFENSE.—A person described in subsection (b) who knowingly and fraudulently appro- priates to the person’s own use, embezzles, spends, or transfers any property or secretes or destroys any document belonging to the estate of a debtor shall be fined under this title, im- prisoned not more than 5 years, or both. (b) PERSON TO WHOM SECTION APPLIES.—A per- son described in this subsection is one who has access to property or documents belonging to an estate by virtue of the person’s participation in the administration of the estate as a trustee, custodian, marshal, attorney, or other officer of the court or as an agent, employee, or other per- son engaged by such an officer to perform a service with respect to the estate. (June 25, 1948, ch. 645, 62 Stat. 690; Pub. L. 95–598, title III, § 314(a)(1), (d)(1), (2), Nov. 6, 1978, 92 Stat. 2676, 2677; Pub. L. 103–322, title XXXIII, § 330016(1)(K), Sept. 13, 1994, 108 Stat. 2147; Pub. L. 103–394, title III, § 312(a)(1)(A), Oct. 22, 1994, 108 Stat. 4139; Pub. L. 104–294, title VI, § 601(a)(1), Oct. 11, 1996, 110 Stat. 3497.) HISTORICAL AND REVISION NOTES Based on section 52(a) of title 11, U.S.C., 1940 ed., Bankruptcy (July 1, 1898, ch. 541, § 29a, 30 Stat. 554; May 27, 1926, ch. 406, § 11 (part), 44 Stat. 665; June 22, 1938, ch. 575, § 1 (part), 52 Stat. 855). Minor changes were made in phraseology. Editorial Notes AMENDMENTS 1996—Subsec. (a). Pub. L. 104–294 substituted ‘‘fined under this title’’ for ‘‘fined not more than $5,000’’. 1994—Pub. L. 103–394 amended section generally. Prior to amendment, section read as follows: ‘‘Whoever knowingly and fraudulently appropriates to his own use, embezzles, spends, or transfers any property or se- cretes or destroys any document belonging to the es- tate of a debtor which came into his charge as trustee, custodian, marshal, or other officer of the court, shall be fined under this title or imprisoned not more than five years, or both.’’ Pub. L. 103–322 substituted ‘‘fined under this title’’ for ‘‘fined not more than $5,000’’. 1978—Pub. L. 95–598 struck out ‘‘, receiver’’ after ‘‘trustee’’ in section catchline and in text struck out ‘‘receiver,’’ before ‘‘custodian’’ and substituted ‘‘debt- or’’ for ‘‘bankrupt’’. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1994 AMENDMENT Amendment by Pub. L. 103–394 effective Oct. 22, 1994, and not applicable with respect to cases commenced under Title 11, Bankruptcy, before Oct. 22, 1994, see sec- tion 702 of Pub. L. 103–394, set out as a note under sec- tion 101 of Title 11. EFFECTIVE DATE OF 1978 AMENDMENT Amendment by Pub. L. 95–598 effective Oct. 1, 1979, see section 402(a) of Pub. L. 95–598, set out as an Effec- tive Date note preceding section 101 of Title 11, Bank- ruptcy. SAVINGS PROVISION Amendment by section 314 of Pub. L. 95–598 not to af- fect the application of chapter 9 (§ 151 et seq.), chapter 96 (§ 1961 et seq.), or section 2516, 3057, or 3284 of this title to any act of any person (1) committed before Oct. 1, 1979, or (2) committed after Oct. 1, 1979, in connection with a case commenced before such date, see section 403(d) of Pub. L. 95–598, set out as a note preceding sec- tion 101 of Title 11, Bankruptcy. § 154. Adverse interest and conduct of officers A person who, being a custodian, trustee, mar- shal, or other officer of the court— (1) knowingly purchases, directly or indi- rectly, any property of the estate of which the person is such an officer in a case under title 11; (2) knowingly refuses to permit a reasonable opportunity for the inspection by parties in in- terest of the documents and accounts relating to the affairs of estates in the person’s charge by parties when directed by the court to do so; or (3) knowingly refuses to permit a reasonable opportunity for the inspection by the United States Trustee of the documents and accounts relating to the affairs of an estate in the per- son’s charge, shall be fined under this title and shall forfeit the person’s office, which shall thereupon be- come vacant. (June 25, 1948, ch. 645, 62 Stat. 690; Pub. L. 95–598, title III, § 314(a)(2), (e)(1), (2), Nov. 6, 1978, 92 Stat. 2676, 2677; Pub. L. 103–322, title XXXIII, § 330016(1)(G), Sept. 13, 1994, 108 Stat. 2147; Pub. L. 103–394, title III, § 312(a)(1)(A), Oct. 22, 1994, 108 Stat. 4139; Pub. L. 104–294, title VI, § 601(a)(1), Oct. 11, 1996, 110 Stat. 3497.) HISTORICAL AND REVISION NOTES Based on section 52(c) of title 11, U.S.C., 1940 ed., Bankruptcy (July 1, 1898, ch. 541, § 29c, 30 Stat. 554; June 22, 1938, ch. 575, § 1 (part), 52 Stat. 856). Minor changes were made in phraseology. Editorial Notes AMENDMENTS 1996—Pub. L. 104–294 substituted ‘‘fined under this title’’ for ‘‘fined not more than $5,000’’ in closing provi- sions. 1994—Pub. L. 103–394 amended section generally. Prior to amendment, section read as follows: ‘‘Whoever, being a custodian, trustee, marshal, or other officer of the court, knowingly purchases, di- rectly or indirectly, any property of the estate of which he is such officer in a case under title 11; or ‘‘Whoever being such officer, knowingly refuses to permit a reasonable opportunity for the inspection of the documents and accounts relating to the affairs of estates in his charge by parties in interest when di- rected by the court to do so— ‘‘Shall be fined under this title, and shall forfeit his office, which shall thereupon become vacant.’’ Pub. L. 103–322 substituted ‘‘fined under this title’’ for ‘‘fined not more than $500’’ in third par. 1978—Pub. L. 95–598 struck out ‘‘referees and other’’ before ‘‘officers’’ in section catchline, and in text struck out ‘‘Whoever knowingly acts as a referee in a case in which he is directly or indirectly interested; or’’ before ‘‘Whoever, being a’’ and ‘‘referee, receiver,’’ be- fore ‘‘custodian’’ and substituted ‘‘case under title 11’’ for ‘‘bankruptcy proceeding’’. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1994 AMENDMENT Amendment by Pub. L. 103–394 effective Oct. 22, 1994, and not applicable with respect to cases commenced under Title 11, Bankruptcy, before Oct. 22, 1994, see sec-