N.Y. PEN Law § 185.00

§ 185.00 Fraud in insolvency.\n 1. As used in this section, "administrator" means an assignee or\ntrustee for the benefit of creditors, a liquidator, a receiver or any\nother person entitled to administer property for the benefit of\ncreditors.\n 2. A person is guilty of fraud in insolvency when, with intent to\ndefraud any creditor and knowing that proceedings have been or are about\nto be instituted for the appointment of an administrator, or knowing\nthat a composition agreement or other arrangement for the benefit of\ncreditors has been or is about to be made, he\n (a) conveys, transfers, removes, conceals, destroys, encumbers or\notherwise disposes of any part of or any interest in the debtor's\nestate; or\n (b) obtains any substantial part of or interest in the debtor's\nestate; or\n (c) presents to any creditor or to the administrator any writing or\nrecord relating to the debtor's estate knowing the same to contain a\nfalse material statement; or\n (d) misrepresents or fails or refuses to disclose to the administrator\nthe existence, amount or location of any part of or any interest in the\ndebtor's estate, or any other information which he is legally required\nto furnish to such administrator.\n Fraud in insolvency is a class A misdemeanor.\n