Section 11: Refusal to answer or failure to attend.

Any person who-(a) fails without reasonable excuse, the proof whereof shall be upon him, to attend before a committee when so required by an order made under the provisions of section 4 of this Act; or
(b)
refuses to be examined before, or to answer any question put by, a committee, or to produce any paper, book, record or other document which he has been required to produce by an order made under the provisions of section 4 of this Act, unless such question or paper, book, record or other document is not, in the opinion of the Chairman, material to the subject of the inquiry of the committee or such refusal is allowed under the provisions of section 8 of this Act,
shall be guilty of an offence and shall be liable on conviction to a fine of fifty naira or to imprisonment for three months or to both such fine and imprisonment.