167. Punishment for disposal of property to prevent attachment.-

167. Punishment for disposal of property to prevent attachment.-

The owner of  any  property,  or  a  person  acting  on  his  behalf or  claiming  under  him,  is guilty  of  an  offence  punishable  with  imprisonment  for  a  term  which  may extend to five years, or with fine, or with both, if he sells, mortgages, charges, leases  or  otherwise  so  deals  with  the  property  after  the  receipt  of  a  notice from the Tax Recovery Officer as to prevent its attachment by that Officer.

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