144. Every part of the capital referred to in paragraphs 3 and 8 of section 138, section 139 and paragraphs 2 to 5 of section 141 constitutes liquid assets for the entire month in which it is used contrary to those provisions or is not deposited as required by the applicable provisions.
The first paragraph does not apply if, during the same month, the sums in paragraph 3 of section 138 and paragraphs 2 and 5 of section 141 are transferred to a plan referred to in paragraphs 1, 5 and 6 of that latter section on the conditions set out therein.