New Jersey § 2c:21-13

§ 2c:21-13.

A person commits a crime if, knowing that proceedings have been or are about to be

instituted for the appointment of a receiver or other person entitled to administer

property for the benefit of creditors, or that any other composition or liquidation

for the benefit of creditors has been or is about to be made, he: a. Destroys, removes, conceals, encumbers, transfers, or otherwise deals with any

property or obtains any substantial part of or interest in the debtor's estate with

purpose to defeat or obstruct the claim of any creditor, or otherwise to obstruct

the operation of any law relating to administration of property for the benefit of

creditors; b. Knowingly falsifies any writing or record relating to the property; or c. Knowingly misrepresents or refuses to disclose to a receiver or other person entitled

to administer property for the benefit of creditors, the existence, amount or location

of the property, or any other information which the actor could be legally required

to furnish in relation to such administration. If the benefit derived from a violation of this section is $75,000.00, or more, the

offender is guilty of a crime of the second degree. If the benefit derived exceeds $1,000.00, but is less than $75,000.00, the offender

is guilty of a crime of the third degree. If the benefit derived is $1,000.00, or less, the offender is guilty of a crime

of the fourth degree.