Bankruptcy Fraud is one of the crimes which has been referred to it in Commercial Code but it's punishment has been determined in the Penal Code. A Fraud Bankrupt is a merchant who is not in fact Bankrupt but pretends to Bankruptcy by using fraud. The forms of using fraud have been calculated in section 549 of the Commercial Code. So, we can say that the Penal Code has followed the Trade Code from the point view of the Actus Reus.
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