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False claim,&c. a misdemeanor.
20 & 21 Vict. c. 60.
35 & 36 Vict. c. 58.
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14. If any creditor in any bankruptcy or arrangement or composition with creditors in pursuance of the Irish Bankrupt and Insolvent Act, 1857, as amended by the Bankruptcy (Ireland) Amendment Act, 1872, wilfully and with intent to defraud makes any false claim, or any proof, declaration, or statement of account which is untrue in any material particular, he shall be guilty of a misdemeanor, punishable with imprisonment not exceeding one year, with or without hard labour.
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