(A) No person, with purpose to defraud one or more of the person's creditors, shall do any of the following:
(1) Remove, conceal, destroy, encumber, convey or otherwise deal with any of the person's property;
(2) Misrepresent or refuse to disclose to a fiduciary appointed to administer or manage the person's affairs or estate, the existence, amount or location of any of the person's property, or any other information regarding such property that the person is legally required to furnish to the fiduciary.
(B) Whoever violates this section is guilty of defrauding creditors. Except as otherwise provided in this division, defrauding creditors is a misdemeanor of the first degree. If the value of the property involved is $1,000 or more, defrauding creditors is a felony to be prosecuted under appropriate state law.
(R.C. § 2913.45) ('80 Code, § 545.17) Penalty, see § 130.99