Summary

Paragraph 148<@178> off the new version of the Penal Code makes intentional infliction of insolvency punishable. Here the precondition for a criminal arraignment of the offender is not the declaration of a bankruptcy. But according to paragraph 9, section 1 (1), the intentional infliction of one’s own insolvency by committing a crime, serves as one of the basis for the creditor to file an application for bankruptcy. Problems also arise in determining the objective side of a crime. Further the author analyses paragraph 148<@179> of the Penal Code which provides for the liability for the secrete of property or debts in the bankruptcy or exaction proceedings.