Section 38: Employment of immigrant.

(1)
Where a person in Nigeria is desirous of employing a person who is a national of any other country, he shall, unless exempted under this section, make application to the Comptroller-General of Immigration in such manner as may be prescribed and shall give such information as to the provision to be made for repatriation of that national and his dependants as the Comptroller-General of Immigration may reasonably require and no such person shall be employed without the permission of the Comptroller-General of Immigration given on such terms as he thinks fit.
(2) The provisions of this section shall extend and apply to persons in employment in Nigeria immediately before, as well as to those employed or to be employed at any time.
(3)
The Comptroller-General of lmmigration shall record the information in such form as he thinks necessary and where he is so satisfied, he may require provision to be made for repatriation either generally as to all person so employed by a person in Nigeria and their dependants or with reference to any particular person, by payment into the Consolidated Revenue Fund by way of deposit of such amount as the Minister may prescribe for the repatriation, or by a bond in such form as the Comptroller-General of Immigration may prescribe for such purpose.
(4)
The Minister may, by notice, exempt any person from the requirements of this section on such condition as he thinks fit and subject thereto any person to whom this section applies, who is employed in Nigeria, shall on ceasing for any reason to be so employed be deemed to be a prohibited immigrant as from the date of the expiration of his permit and the person who employed him shall be liable to pay all costs and incidental expenses for the repatriation of the prohibited immigrant and of his dependants.
(5) Failure to comply with the provision of this section shall be an offence and the offender shall be liable on conviction to imprisonment for a term of five years or a fine of One Million Naira or both.
(6)
For the purpose of this section, any person being a company or association shall be deemed to be in Nigeria if carrying out any work therein.