(a) Offense.–A person described in subsection (b) who knowingly and fraudulently appropriates to the person’s own use, embezzles, spends, or transfers any property or secretes or destroys any document belonging to the estate of a debtor shall be fined under this title, imprisoned not more than 5 years, or both.
Terms Used In 18 USC 153
- debtor: means a debtor concerning whom a petition has been filed under title 11. See 18 USC 151
- officer: includes any person authorized by law to perform the duties of the office. See 1 USC 1
- Trustee: A person or institution holding and administering property in trust.
(b) Person to Whom Section Applies.–A person described in this subsection is one who has access to property or documents belonging to an estate by virtue of the person’s participation in the administration of the estate as a trustee, custodian, marshal, attorney, or other officer of the court or as an agent, employee, or other person engaged by such an officer to perform a service with respect to the estate.