Section 44-1047 - Fraudulent transactions by assignor; classificationA. A person who makes an assignment for the benefit of creditors is guilty of a crime punishable as prescribed in subsection B, if he:1. Secretes or conceals any property belonging to his estate, or parts with, conceals, destroys, alters, mutilates or falsifies a book, document or writing relating to such property or estate, or removes such property, book, document or writing, with intent to prevent it or any part thereof from coming into possession of the assignee or to hinder, impede or delay the assignee in recovering or receiving such property or book, document or writing.2. Makes any payment, gift, sale, assignment, transfer or conveyance of any property belonging to his estate with intent to prevent it from coming into possession of the assignee or to hinder, impede or delay the assignee in recovering or receiving such property.3. Spends any property belonging to his estate in gaming.4. Knowingly and with the intent to defraud omits from his schedule any property or effects.5. Has knowledge or belief of a false or fictitious debt proved against his estate and fails to disclose such knowledge or belief to his assignee within one month after acquiring such knowledge or belief.6. Attempts by fictitious losses or expenses to account for any property belonging to his estate.7. Within three months before making the assignment for the benefit of creditors, under the false pretense of carrying on business and dealing in the ordinary course of trade, obtains on credit, with intent to defraud, goods or chattels from any person.8. Within three months before making the assignment for the benefit of creditors, with intent to defraud his creditors, pawns, pledges or disposes of, otherwise than by ordinary transactions in due course of business, any goods or chattels obtained on credit and which are unpaid for.9. Previous to and in contemplation of making an assignment for the benefit of creditors, transfers any property with intent or design to defraud creditors.B. A person violating any provision of subsection A is guilty of a class 6 felony.