Section 71: General Penalty.

(1) Any person who contravenes any provision of this Act for which no specific penalty is provided, commits an offence and shall be liable on conviction to a fine of N20, 000 for the first case of non-compliance or imprisonment for a term not exceeding 1 year or N100, 000 for every subsequent case of non-compliance or to both such imprisonment and fine.
(2) Where an offence under this Act is committed by a body corporate, every-
(a) director, manager, secretary or other office of the body corporate;
(b) partner or officer of the firm; or
(c) person who was purporting to act in such capacity mentioned in paragraphs (a) and (b) of this sub-section, shall be deemed to have committed the offence unless he proves that the act or omission constituting the offence took place without his knowledge, consent, connivance or neglect or he took reasonable steps to prevent the commission of the offence.