Section 15: Other offences and penalties.

A person commits an offence and is liable on conviction to a fine not exceeding N250,000.00 or imprisonment for a term not exceeding six months or both, where the person-(a) refuses or neglects to furnish the means required by an authorized officer as being necessary for any entry in the exercise of his powers under this Act;
(b) hinders any authorised officer in the exercise of his powers under this Act;
(c) refuses or neglects to produce any document or give any information which an authorised officer, in the exercise of his powers under this Act, requires him to produce or give;
(d) makes or causes to be made, or knowingly allows to be made, any wages sheet, record of wages or record of conditions of employment which is false;
(e) produces or causes to be produced, or knowingly allows to be produced, any wages sheet or record to an authorised officer, in the exercise of his powers under this Act, knowing the wages sheet or record to be false; or
(f) furnishes any information to any authorised officer in the exercise of his powers under this Act. knowing the information to be false.