Probate and Administration Ordinance

Any person who, without lawful authority or reasonable
excuse—
(a)
removes or attempts to remove out of Hong Kong any such property as is
                mentioned in
section 12
; or
(b)
destroys, conceals, or refuses to yield up any such property on demand to the
                Official Administrator,
shall be guilty of an offence and shall be liable on conviction to a fine
            at
            level 1 and to imprisonment for
            6
            months.
(Amended
E.R. 5 of 2020
)