Article 92

A — Any banking firm whose financial operations are in disorder and who suspends payments of its debts, except for penal fines and taxes of any kind, shall be considered to be in a state of insolvency.
B — Any banking firm that is in a state of insolvency shall cease to accept deposits.
C — Any director, manager, official or employee who receives or approves the acceptance of deposits although he is aware or is supposed to be aware by reason of the performance of the duties of his office of the insolvency of the banking firm, shall be punished by a term of imprisonment not exceeding two years, and/or a fine of not more than 5,000 (five thousand) dinars.