Section 11: Penalty for false information, etc.

(1) If any designated employer required to furnish information under section 10 of this Act fails to do so, such employer shall be guilty of an offence and liable on conviction-
(a) in the case of an individual, to a fine of N200 or imprisonment for one month or to both such fine and imprisonment; or
(b) in the case of a body corporate, to a fine of not less than N1,000.
(2) Any designated employer who, for the purpose of complying with section 10 of this Act, knowingly or recklessly makes any statement or produces any document which is false in a material particular, shall be guilty of an offence, unless such employer proves that he had taken all reasonable steps to ascertain the truth of the statement made or contained in any document so produced or to satisfy itself as to the genuineness of any such document.
(3) Any designated employer found guilty of an offence under subsection (2) of this section shall be liable on conviction-
(a) in the case of an individual, to a fine of N1,000 or imprisonment for 12 months or to both such fine and imprisonment; or
(b) in the case of a body corporate, to a fine of not less than N5,000.