Section 97: Regulations.

(1) The Commission may with the consent of the Minister, make regulations —
(a) specifying the conditions necessary for the operation of a business involving the production, publication, public exhibition, distribution, sale, hiring, rental, storage, warehousing or any other dealings with a work in which copyright subsists;
(b) prescribing any fees for any transactions, or fines for any act or non-compliance arising from the provisions of this Act or regulations made under this Act; and
(c) for the effective implementation of the provisions of this Act.
(2) A contravention of any regulation order or any other instrument made under the provisions of this Act, or non-compliance with any administrative sanctions imposed under any directive or regulation issued by the Commission, commits an offence and is liable on conviction, in the case of first offence, to a fine of at least N100,000 and in the case of a repeat offence, to a fine of at least N500,000 or imprisonment for a term of at least six months.