Section 23

Any person shall in each of the following cases be guilty of an offence and liable on conviction to a fine, imprisonment for a term not exceeding one year or both —

if in incurring any debt or liability he has obtained credit under false pretences or by means of any other fraud;

if he has, with intent to defraud his creditors or any of them, made or caused to be made any gift, delivery or transfer of or any charge on his property; or

if he has, with intent to defraud his creditors or any of them, concealed or removed any part of his property of any unsatisfied judgment or order for payment of money obtained against him.