Every person who, having been called upon, by the lawful order of any court, to make a true exhibit of his real and personal effects, either:

1. (1) Intentionally conceals any of his estate or effects, or any books or writing relative thereto; or
2. (2) Intentionally fails to disclose to the court any debts or demands which he has collected, or any transfer of his property which he had made after being ordered to make an exhibit thereof;

is guilty of a Class 1 misdemeanor.

Source: SDC 1939, § 13.1221; SL 1984, ch 12 , § 3; SL 1985, ch 163 .