PENAL CODE of the Democratic Republic of Timor Leste Article 273. Aiding a criminal 1. Any person who, after a crime has been committed against property, aids the perpetrator of said crime to make use of any asset thus obtained or any benefit directly arising from the appropriated asset, is punishable with up to 1 year imprisonment or a fine. 2. Prosecution depends on the filing of a complaint. Article 274. Intentional mismanagement 1. Any person who is in charge of disposing of or managing interests, services or assets of another party, even though partner of the company or corporate entity that owns said assets, interests or services, and does intentionally violate rules of control and management or act in serious breach of the duties inherent to his or her office, causing significant economic equity loss, is punishable with 1 to 4 years imprisonment. 2. If the assets, interests or services referred to in the preceding subarticle are owned by the State, a public utility company, cooperative or people's association, the perpetrator is subject to an applicable penalty of 2 to 6 years imprisonment. 3. The same penalties are applicable to any person who misappropriates, or allows misappropriation of property that were only to be disposed of within the scope and for the specific purposes of managing property of a third party. Article 275. Negligent mismanagement 1. Any person who, being under the conditions described in subarticle 1 of the previous article, causes serious equity loss for having failed to act diligently as obligated to and capable of, is punishable with up to 1 year imprisonment or a fine. 2. A penalty of up to 2 years imprisonment or a fine is applicable if any of the situations described in subarticle 2 of the preceding article relate to said assets or interests. 3. Prosecution depends on the filing of a complaint. Article 276. Intentional bankruptcy or insolvency 1. Any person who, by any means, leads a company to bankruptcy or places him or herself in a situation of insolvency with the intent to cause loss to creditors, is punishable with 2 to 8 years imprisonment if said bankruptcy or insolvency is declared. 2. If the acts described in the preceding subarticle relate to public companies or cooperatives, the minimum and maximum limits to the penalty are increased by one third. Article 277. Negligent bankruptcy or insolvency 1. Any person who causes bankruptcy or insolvency by serious recklessness or imprudence, waste or excessively high expenses, or through gross negligence in performance of his or her duties is punishable with up to 2 years imprisonment or a fine if bankruptcy or insolvency is declared. 2. Prosecution depends on the filing of a complaint. 71