Section 72: Forgery of certificates, false entries and false declarations.

Forgery of certificates, false entries and false declarations
If any person-
(a) forges or counterfeits any certificate required by, under or for the purposes of this Act or any order or regulation made thereunder; or
(b) gives or signs any such certificate knowing it to be false in any material particular; or
(c) knowingly utters or makes use of any such certificate so forged, counterfeited or falsified as aforesaid; or
(d) knowingly utters or makes use of, as applying to any person, any such certificate which does not so apply; or
(e) personates any person named in any such certificate; or
(f) falsely pretends to be an inspector; or
(g) wilfully connives at any such forging, counterfeiting, giving, signing, uttering, making use, personating or pretending as aforesaid; or
(h) wilfully makes a false entry in any register, notice, certificate or documents required by, under, or for the purposes of this Act or any order or regulation made thereunder, to be kept or served or sent; or
(i) wilfully makes or signs a false declaration required by, under, or for the purposes of, this Act or any order or regulation made thereunder; or
(j) knowingly makes use of any such false entry or declaration as aforesaid,
he shall, without prejudice to any other penalty, be guilty of an offence under this Act, and liable on conviction to a fine not exceeding N2,000 or to imprisonment for a term not exceeding twelve months or to both such fine and imprisonment.