1. Anyone who, in judicial or administrative enforcement proceedings, presents the enforcement authority or official with an incomplete or false statement of assets or property, thereby delaying, hindering, or preventing the creditor's satisfaction, shall be punished with imprisonment for three months to one year or a fine of six to eighteen months.
A statement of assets or property shall be considered incomplete when the debtor uses or enjoys property belonging to third parties and fails to provide sufficient justification for the right to such use and the conditions to which it is subject.
2. The same penalty shall be imposed when the debtor, when requested to do so, fails to provide the statement of assets or property referred to in the preceding paragraph.
3. The offenses referred to in this article shall not be prosecuted if the perpetrator, before the authority or official discovers the false or incomplete nature of the statement submitted, appears before them and presents a truthful and complete statement of assets or property.