Section 21: Offence of making false statement or misrepresentation, etc.

A person who for the purpose of evading payment of any deduction or contribution made by him or some other person or who for the purpose of obtaining any benefit for himself or some other person under the Fund, knowingly makes-(a) any false statement; or
(b) misrepresentation; or
(c)
produces or furnishes any document or information which he knows to be false in any material particular,
is guilty of an offence under this Act and liable on conviction to a fine of N10,000 or to imprisonment for a term of three years or to both such fine and imprisonment.