Article 261 of the Penal Code

  Penal Code

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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