PERSONS LIABLE UNDER ART. 217 TO 221:
1. Private individual who, in any capacity, have charge of any
national, provincial or municipal funds, revenue, or property.
Example: a withholding tax agent
2. Administrator or depositary of funds or property that has been
attached, seized or deposited by public authority, even if owned
by a private individual.
Sheriffs and receivers fall under the term “administrator”
Judicial administrator not covered by this article.(Appointed
to administer estate of deceased and not in charge of property
attached, impounded or placed in deposit by public authority)
Private property is included if it is attached, seized or
deposited by public authority.