Accounting by fictitious losses.Accounting by fictitious losses.

### Accounting by fictitious losses. Ib. s. 154 (12). (d) attempts to account for any part of his property by fictitious losses or expenses, shall be guilty of an offence. Penalty: One year’s imprisonment. Ib. s. 154 (13), (14), (15). (3.) Any person against whom a sequestration order is made, who after or within six months before the presentation of the petition on which the order is made—