Section 323.   Dishonest or fraudulent removal or concealment of property.

—Whoever dishonestly or
fraudulently conceals or removes any property of himself or any other person, or dishonestly or
fraudulently assists in the concealment or removal thereof, or dishonestly releases any demand or claim
to which he is entitled, shall be punished with imprisonment of either description for a term which may
extend to three years, or with fine, or with both.