Section 12: Penalties for non-compliance with requirements under sections 7 and 8.
If any person fails to comply with any requirement of the prescribed authority under section 7 or 8 of this Act, or if any person fails to comply with any direction under section 9 of this Act, he shall be liable to a penalty of one hundred naira and in addition, in the case of a failure to comply with a requirement of the prescribed authority that any act shall be done at a specified time or within a specified period, a further penalty of ten naira for each day after that time or after the end of that period as the case may be during which failure to do the act in question continued.
Cite this section
Section 12, MOTOR SPIRIT (RETURNS) ACT (1952).
https://repo.podus.ai/laws/motor-spirit-returns-act/section/12/