Section 26: Attempt, conspiracy punishable as offences

(1) Any person who-
(a) attempts to commit any offence under this Act;
(b) does any act preparatory to or in furtherance of the commission of any offence under this Act; or
(c) abets or is engaged in a criminal conspiracy to commit any offence under this Act;
(d) commits any offence under this Act; shall be guilty of an offence and shall, on conviction, be liable to the punishment provided for such offence.
(2) Prosecution for an offence under this Act shall be initiated by the Attorney-General of the Federation, or any person or authority to whom he shall delegate his authority, in any superior court of record so designated by the Chief Judge of a State or the Chief Judge of the Federal Capital Territory, Abuja under section 60 (3) of this Act; and every prosecution for an offence under this Act or any other law prohibiting bribery, Corruption, fraud or any other related offence shall be deemed to be initiated by the Attorney-General of the Federation.
(3) A prosecution for an offence shall be concluded and judgment delivered within ninety (90) working days of its commencement save that the jurisdiction of the court to continue to hear and determine the case shall not be affected where good grounds exists for a delay.