Section 17: Offences

(1)
If any person required to furnish returns pursuant to section 15 of this Act fails to furnish those returns as required under this Act, he shall be guilty of an offence and liable on conviction to a fine not exceeding N500 or imprisonment for a period not exceeding six months or to both such fine and imprisonment.
(2) If a person in purported compliance with a requirement to furnish returns as aforesaid, knowingly or recklessly makes any statement in the return which is false in a material particular, he shall be guilty of an offence and liable on conviction to a fine not exceeding N250 or imprisonment for a period not exceeding three months or to both such fine and imprisonment.
(3) Any person who wilfully obstructs, interferes with, assaults or resists any inspector appointed pursuant to section 15 of this Act in the execution of his duty under this Act or who aids, invites, induces or abets any other person to obstruct, interfere with, assault or resist any such inspector, shall be guilty of an offence and liable on conviction to a fine not exceeding N500 or imprisonment for a period not exceeding six months or to both such fine and imprisonment.