Section 27: Forfeiture after conviction in certain cases.

(1) Any person convicted of an offence under this Act shall forfeit to the Federal Government-
(a)
all the assets and properties which may or are the subject of an interim order of the Federal High Court after an attachment by the Agency as specified in section 34 of this Act;
(b) any asset or property constituted, or derived from, any proceeds the person obtained, directly or indirectly, as a result of such offence not already disclosed in the Assets Declaration Form or not falling under paragraph (a) of this subsection;
(c) any of the person's property or instrumentalities used in any manner to commit or to facilitate the commission of such offence not already disclosed in the Assets Declaration Form or not falling under paragraph (a) of this subsection.
(2) The Federal High Court in imposing sentence on such person, shall order, in addition to any other sentence imposed pursuant to section 11 of this Act, that the person forfeit to the Federal Government all property described in subsection (1) of this section.
(3) In this section, "proceeds" means any property derived or obtained, directly or indirectly, through the commission of the offence.