(2) Any person is guilty of an offence if he or she-

(a) without lawful cause fails to attend at the time and place determined in summons or notice as contemplated in section 21(6)(a), 56, 58, or 60 or having appeared, without lawful cause fails to remain in attendance until he or she is excused from further attendance by the presiding officer of the meeting in question; or

(b) has been called up for questioning in terms of section 21(6)(a), 56, 58 or 60 and refuses to be sworn as a witness or to take an affirmation or without lawful cause refuses or fails to answer any question lawfully put to him or her or without lawful cause refuses or fails to produce any book, document, or record which is in his or her possession or custody and which he or she is obliged to produce in terms of the summons or a direction of the presiding officer of the meeting; or

(c) without lawful cause fails to comply with a written order contemplated in section 59(7) or (8); or (d) without lawful cause fails to answer fully and correctly any written questions put to him or her in terms of section 59 or to send the said answers within the time and in the manner contemplated in section 59(3); or

(e) receives any benefit or accepts any promise of a benefit as a reward for keeping or undertaking to keep in abeyance or stopping or undertaking to stop any action for the liquidation or inquiry connected with the liquidation of the estate of the debtor or for agreeing or undertaking to agree to a composition or rehabilitation or for not opposing or agreeing not to oppose it for concealing or undertaking to conceal particulars of a debtor or an insolvent estate; or
(f) conceals, parts with, damages, destroys, alienates or otherwise disposes of property attached in terms of section 29 or property belonging to the debtor or his or her insolvent estate with intent to frustrate the attachment of such property by virtue of a liquidation order, in terms of section 29, or with intent to prejudice creditors of the insolvent estate; or
(g) has in his or her possession or custody or under his or her control property belonging to.an insolvent estate and intentionally fails to notify the liquidator of the insolvent estate as soon as possible of the existence and whereabouts of such property and to make it available to the liquidator; or
(h) intentionally impedes or hinders a liquidator or any person acting under his or her command, in the execution of his or her duties; or
(i) makes or causes or allows to be made a false nomination in terms of section 41 or signs such a nomination without reasonable grounds for believing it to be correct or who knowingly submits a false nomination to the Master.

• According to the Insolvency Act [Chapter 6:07]. PART XXIII: Corporate Rescue