Section 8: Offences and penalties.

Any person who-(a) refuses or neglects to furnish the means required by an authorised officer as being necessary for any entry in the exercise of his powers under this Act; or
(b) hinders any authorised officer in the exercise of his powers under this Act; or
(c) refuses or neglects to produce any document or to give any information which any authorised officer in the exercise of his powers under this Act requires him to produce or give; or
(d) makes, or causes to be made, or knowingly allows to be made, any wage sheet, record of wages or record of conditions of employment which is false in any material particular; or
(e) produces or causes to be produced, or knowingly allows to be produced, any such wages sheet or record to an authorised officer acting in the exercise of his powers under this Act, knowing the wage sheet or record to be false; or
(f) furnishes any information to any authorised officer acting in the exercise of his powers under this Act, knowing the information to be false,
shall be guilty of an offence and liable on conviction to a fine not exceeding N500 or to imprisonment for a term not exceeding three months or to both such fine and such imprisonment.