Section 63: Obstruction of an inspector.(as amened by Section 17 of the Financial Reporting Council of Nigeria (Amendment) Act, 2023.)

(1) Any person who wilfully obstructs or delays an inspector in the exercise of any power conferred upon him under section 28(3) of this Act or fails to comply with the requisition of an inspector pursuant to the said section or to produce any document or furnish any information which he is required by inspector, or pursuant to the provisions of this Act to produce or furnish, wilfully withholds any information, that person shall be deemed to have obstructed an inspector in the execution of his duties under this Act.
(2) A person who obstructs an inspector in the execution of his powers or duties under the provisions of this Act commits an offence and is liable to a fine or penalty not exceeding N5,000,000 as the Council shall prescribe by regulation or on conviction to imprisonment for a term not exceeding 6 months or both.