RSA 568:51: Penalty.

If a debtor, or any officer of a corporation against which a petition in insolvency is pending, shall wilfully omit to file a list or schedule as ordered, or shall wilfully and fraudulently give false information or neglect to give true information to the assignee in relation to the estate or the claims of creditors, or to do any act or to furnish or discover any evidence in his power or knowledge material to the just settlement of the estate, he shall be guilty of a misdemeanor.