Section 130: Certain offences by persons other than the debtor.

(1) If any manager, accountant or book-keeper in the employment of the debtor does any act which if committed by the debtor would be a contravention of any of the provisions of paragraph (i) or (j) of subsection (1) of section 129 of this Act or is privy to any such act whether committed by the debtor or by any other person, such manager, accountant or book-keeper shall be deemed to be guilty of an offence under this Act and shall be liable upon conviction to imprisonment of one year.
(2) Where any person pawns, pledges or disposes of any property in circumstances which amount to an offence under this Act under paragraph (a) of subsection (1) of section 129 of this Act, every person who takes in pawn or pledge or otherwise receives the property, knowing it to be pawned, pledged or disposed of in such circumstances as aforesaid, shall be guilty of an offence under this Act and shall be liable on summary conviction to imprisonment for one year or upon conviction on indictment to imprisonment for five years.