New York Laws
Article 7 - Trustees for Insolvent and Imprisoned Debtors
169 - Forfeiture for Failure to Comply With Notice.

§ 169. Forfeiture for failure to comply with notice. Every person
indebted to such debtor, or having the possession or custody of any
property or thing in action, belonging to him, who shall conceal the
same, and not deliver a just and true account of such indebtedness, or
not deliver such property or thing in action, to the trustees or one of
them, by the day for that purpose appointed, shall forfeit double the
amount of such debt, or double the value of such property so concealed;
which penalties may be recovered by the trustees.

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