Section 92: Offences in relation to forfeiture orders

(1)
Any person who, without due authorisation by the Service, deals with, sells or otherwise disposes of any property or asset which is the subject of attachment, seizure, Interim Attachment order or Final Forfeiture order, commits an offence and is liable on conviction to imprisonment for a term of fourteen years without an option of a fine and the return of a sum which is twice the amount of the value of such property or asset.
(2)
Any bank or other financial institution or the manager or person in control of the head office or branch which fails to pay over any money which is the subject of a Final Forfeiture Order to the Service upon the production of that Order to him or the bank or financial institution or its branch, comimits an offence and is liable on conviction to imprisonment for a term of ten years or a fine of Two Million Naira or both, and the return of a sum which is twice the amount of the money so withheld from payment to the Service, and the Service shall immediately file a report on the matter with the Central Bank of Nigeria:
Provided that the bank or financial institution shall also be subject to the penalty provided for offences by bodies corporate under Section 105 (2) of this Act.