Section 7: Limits of power to deduct or re-allocate any amount standing to the credit of State Joint Local Government Account, etc.

(1)
It shall be unlawful for any organ, authority or official of a State or the Federal Capital Territory, however described or constituted, to alter, deduct or re-allocate funds standing to the credit of the State Joint Local Government Account, or the Federal Capital Territory Joint Area Councils Account:
Provided always that nothing in this subsection shall prevent the House of Assembly of a State, or the National Assembly, from prescribing by law the terms and manner for distributing money standing to the credit of any of the Joint Accounts, as the case may be, to the Local Government Councils in the State, or the Area Councils in the Federal Capital Territory.
(2) In the case of any default in the allocation or distribution to any local government, such amount shall be a first charge on the State's next allocation from the Federation Account and shall be credited to the affected local government.
(3) Any person who acts in contravention of the provisions of subsection (1) of this section, commits an offence and is liable on conviction to a fine twice the amount altered, deducted or re-allocated illegally, or imprisonment for a term of five years, or to both such fine and imprisonment.