3[Removal, concealment, transfer or delivery of property to thwart tax
recovery.
276. Whoever fraudulently
removes, conceals, transfers or delivers to any person 4, any property or any
interest therein, intending thereby to prevent that property or interest
therein from being taken in execution of a certificate under the provisions of
the Second Schedule shall be punishable with rigorous imprisonment for a term
which may extend to two years and shall also be liable to fine.]