Section 113: Failure to attend or give evidence

(1) A person who has been required to appear before the Commission and-
(a) without reasonable excuse, refuses or fails to appear, or
(b) refuses to take an oath or to make an affirmation as a witness or to answer a question put to him, commits an offence and is liable on summary conviction to imprisonment for a
term net exceeding three years, or to a fine not exceeding N10,000,000.00 or to both fine and imprisonment.
(2) The Commission may prosecute or refer violations of criminal offences created under this Act to the office of the Attorney-General of the Federation and Minister for Justice for prosecution and imprisonment.