Section 19: Making of false entry, etc.

Any person who wilfully makes or causes to be made any false entry or statement in any report required to be made under this Act, or who wilfully makes or causes to be made any false entry in any account, record, or memorandum kept by any person, partnership, company or trade association, is guilty of an offence and liable on conviction to a fine of N10,000 or imprisonment for a term of three years or to both such fine and imprisonment.