Section 13: Supplying false information.

If any person-(a) in relation to any requirement of the prescribed authority under section 7 or 8 of this Act knowingly furnishes any statement, information or report which is false in any material particular, or recklessly makes a statement which is false in any material particular;
(b) with intent to deceive, for the purposes of this Act produces, furnishes or makes use of any book, account or other document which is false in a material particular, he shall be guilty of an offence and shall be liable on conviction to imprisonment for six months or to a fine of one hundred naira or to both such imprisonment and fine.