Alaska Statutes
Article 6. Business and Commercial Offenses.
Sec. 11.46.730. Defrauding creditors.

(a) A person commits the crime of defrauding creditors if
(1) knowing that property is subject to a security interest, the person
(A) with intent to defraud, fails to disclose that security interest to a buyer of that property; or
(B) destroys, removes, conceals, encumbers, transfers, or otherwise deals with that property with intent to hinder enforcement of that security interest;
(2) the person destroys, removes, conceals, encumbers, transfers, or otherwise deals with the person's property with intent to defraud an existing judgment creditor; or
(3) knowing that proceedings have been or are about to be instituted for the appointment of an administrator or that a composition agreement or other arrangement for the benefit of creditors has been made or is about to be made, the person, with intent to defraud any creditor,
(A) destroys, removes, conceals, encumbers, transfers, or otherwise disposes of any part of or interest in the debtor's estate;
(B) obtains a substantial part of or interest in the debtor's estate;
(C) presents to any creditor or to the administrator a writing or record relating to the debtor's estate knowing that it contains a false statement; or
(D) misrepresents or fails to disclose to the administrator the existence, amount, or location of any part of or interest in the debtor's estate or any information which that person is legally required to furnish to the administrator.
(b) As used in this section, “administrator” means an assignee or trustee for the benefit of creditors, a liquidator, a receiver, or any other person entitled to administer property for the benefit of creditors.
(c) Defrauding creditors is a class A misdemeanor unless that secured party, judgment creditor, or creditor incurs a pecuniary loss of $750 or more as a result of the defendant's conduct, in which case defrauding secured creditors is
(1) a class B felony if the loss is $25,000 or more;
(2) a class C felony if the loss is $750 or more but less than $25,000.