(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 his or her property;
(2) Misrepresent or refuse to disclose to a fiduciary appointed to administer or manage his or her affairs or estate, the existence, amount or location of his or her property, or any other information regarding the property which he or she 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 one thousand dollars ($1,000) or more, defrauding creditors is a felony to be prosecuted under appropriate State law.
(ORC 2913.45)