Section 37: False or misleading statements

(1) A person shall not, in purported compliance with a requirement under this Act or for any other reason, provide to the relevant governmental authorities or an enforcement officer-
(a) Information that is, to the person's knowledge false or misleading in a material particular; or
(b) any document containing information that is, to the person's knowledge false or misleading in a material particular.
(2) Any person who contravenes subsection (1) shall be guilty of an offence and on conviction, if it an individual be liable to a fine not less than N500,000.00 and if it is a body corporate to a fine not less than N15,000,000:00 and or forfeiture of the vessel involved with the offence.