Section 8: Offences

(1) Any person who-
(a) hinders or molests any authorised officer in the exercise of any of his duties or powers under this Act; or
(b) without lawful excuse, fails to comply with any order lawfully given under this Act; or
(c) without lawful excuse, fails to furnish any information lawfully demanded under this Act or furnishes information which he knows to be false in a material particular or does not believe to be true,
shall be guilty of an offence and liable on conviction to a fine of N400 and imprisonment for a term of one year.
(2) In any prosecution for an offence against this section, the onus of proving the existence of a lawful excuse shall lie on the person charged.