No. 7/2018 INSOLVENCY Cap.6:07 extension of credit, gave false information or concealed any material fact in connection with his or her or the debtor's assets and liabilities to anyone who became his or her or the debtor's creditor; or at any time before the date of liquidation of the estate of the debtor deducted an amount from salary paid to an employee for payment to someone other than the debtor and fails to pay the ammtnt to the person entitled thereto when required or if payment is not required within a specified period within 14 days after payment of the salary; or (g) in the case of a debtor who is a natural person who carried on a business or practised a profession or occupation, failed to keep proper accounting records of all business transactions, income, expenditure, assets and liabilities and to retain the accounting records for a period of at least three years; or (h) in the case of a debtor who is a natural person debtor, if at any time when his or her liabilities exceeded his or her assets or at any time within six months immediately prior to the date of liquidation of his or her estate he or she reduced his or her assets through gambling, betting or risky speculation or contracted debts which were not reasonably necessary in connection with business or occupation or for his or her own maintenance or that of his or her dependants; or (i) contracted any debt of $10 or more or debts to the aggregate of $50 or more, without any reasonable expectation of being able to discharge such debt or debts; or U) without good cause fails to submit a statement of his or her affairs or the affairs of the debtor as required by section 43( l)(b); or (k) without lawful cause fails to attend any meeting or continuation of a meeting of creditors of his or her estate or the estate of the debtor of which he or she has been notified; or (I) knows that any person has proved a false claim against his or her estate or the estate of the debtor and fails to inform the Master and the liquidator in writing of that fact within 14 days as from the date upon which he or she acquired that knowledge. (f) (2) Any person is guilty of an offence if he or she(a) without lawful cause fails to attend at the time and place determined in summons or notice as contemplated in section 21(6)(a), 56, 58, or 60 or having appeared, without lawful cause fails to remain in attendance until he or she is excused from further attendance by the presiding officer of the meeting in question; or (b) has been called up for questioning in terms of section 21(6)(a), 56, 58 or 60 and refuses to be sworn as a witness or to take an affirmation or without lawful cause refuses or fails to answer any question lawfully put to him or her or without lawful cause refuses or fails to produce any book, document, or record which is in his or her possession or custody and which he or she is obliged to produce in terms of the summons or a direction of the presiding officer of the meeting; or (c) without lawful cause fails to comply with a written order contemplated in section 59(7) or (8); or (d) without lawful cause fails to answer fully and correctly any written questions put to him or her in terms of section 59 or to send the said answers within the time and in the manner contemplated in section 59(3); or (e) receives any benefit or accepts any promise of a benefit as a reward for keeping or undertaking to keep in abeyance or stopping or undertaking 310