Section 3: Offence by body corporate, evidence of accomplices, etc.

(1) Where an offence under this Act which has been committed by a body corporate is proved to have been committed with the connivance of or to be attributable to any neglect on the part of a director, manager, secretary or other similar officer of the body corporate, or any person purporting to act in any such capacity, he, as well as the body corporate, where practicable, shall be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly.
(2) Where a body corporate is convicted of an offence punishable by a term of imprisonment without the option of a fine or to death under this Act, the Federal High Court may order that the body corporate be wound up and the body corporate shall thereupon and without any further assurance but for such order, be wound up and all its assets forfeited to the Federal Government.
(3) Notwithstanding anything to the contrary in any law (including any rule of law), no witness shall, in any trial under this Act, be presumed to be unworthy of credit by reason only that he took part in the commission of the offence.
(4) Where a person is charged with an offence but the evidence establishes an attempt to commit the offence he may be convicted of having attempted to commit that offence, although the attempt is not separately charged, and punished as provided under this Act.
(5) Where a person is charged with an offence under this Act, but the evidence establishes the commission of another offence under this Act, the offender shall not be entitled to acquittal but he may be convicted of that other offence and punished as provided under this Act.
(6) Where a person aids, counsels, procures or conspires with any other person to commit any of the offences created by this Act, he shall be guilty of an offence and shall on conviction be liable to the same punishment as prescribed for that offence under this Act.