Section 5: Employer to keep records.

It shall be the duty of every employer of workers in respect of whom this Act applies to 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 a period of three years after the period to which they refer, and if he fails to do so, he is guilty of an offence and liable on conviction to a fine not exceeding N20,000.00 and to a penalty not exceeding N1,000.00 for each day during which the offence continues.
(as amended by the National Minimum Wage Amendment Act 2011)