(A) No person, with purpose to defraud one or more of his creditors, shall do any of the following:
(1) Remove, conceal, destroy, encumber, convey, or otherwise deal with any of his property;
(2) Misrepresent or refuse to disclose to a fiduciary appointed to administer or manage his affairs or estate, the existence, amount, or location of any of his property, or any other information regarding the property which he 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 is $500 or more, defrauding creditors is a felony and shall be prosecuted under appropriate state law.
(R.C. § 2913.45) ('81 Code § 131.17) Penalty, see § 130.99