Section 17: Offences.

(1) Except as otherwise provided in this Act, any person or corporate body who contravenes or fails to comply with the provisions of this Act commits an offence.
(2) Where a body corporate fails to make payment within two months after a demand note for unpaid levy plus a sum which is equal to 2 per cent of this levy has been served on the body corporate, the body corporate commits an offence under this Act.
(3) Where an offence under this Act is committed by a body corporate or firm or other association of individuals;
(a) every Chief Executive Officer of the body corporate or any officer acting in that capacity or on his behalf; and
(b)
every person purporting to act in any capacity mentioned under paragraph (a) of this subsection (3) commits an offence, unless he proves that the act or omission constituting the offence took place without his knowledge, consent or connivance.
(4) Where a person or body corporate fails to comply with the guidelines and standards prescribed by the Agency in the discharge of its duties under this Act, such person or body corporate commits an offence.
(5) The Agency shall collaborate with the Standards Organisation of Nigeria to enforce the guidelines and standards formulated by the Agency in the discharge of its duties under the Act.