Whoever in bankruptcy proceedings knowingly presents false data relating to the financial statement, in order to improperly obtain the declaration thereof, will be punished with a prison sentence of one to two years and a fine of six to 12 months.
art 261 cp
Article 261 of the Penal Code Spanish refers to the crime of punishable insolvency through the presentation of false data in a bankruptcy procedure.
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- Penal Code
- BOOK II: crimes and their sorrows
- Title XIII: Crimes against property and against the socioeconomic order
- Chapter VII bis: Of punishable insolvencies
- Article 259
- Article 259 bis
- Article 260
- Article 261
- Article 261 bis
- Chapter VII bis: Of punishable insolvencies
- Title XIII: Crimes against property and against the socioeconomic order
- BOOK II: crimes and their sorrows