Removal, concealment, transfer or delivery of property to prevent tax recovery
Removal, concealment, transfer or delivery of property to prevent tax recovery.
475. Whoever, fraudulently removes, conceals, transfers or delivers to any person, any property or any interest therein, with the intent to prevent such property or interest therein from being taken in execution of a certificate drawn under section 413, shall be punishable with 21[simple imprisonment for a term up to two years and with fine].