Section 10: Employers to keep records.

(1) An employer shall keep such records of wages or conditions of employment as are necessary to show that the provisions of this Act are being complied with in respect of workers in his employment and to retain the records for three years after the period to which they refer.
(2) Any employer who fails to comply with subsection (1), commits an offence and is liable on conviction to-
(a) a fine not exceeding N75,000.00; and
(b) an additional penalty not exceeding N10,000.00 for each day the offence continues.