Section 19: Penalty for falsifying returns

Any person employed for any of the purposes of this Act who-
(a) makes or signs or causes to be made or signed any return or document of whatever nature required for the purposes of this Act, which he knows to be false or untrue in any material particular; or
(b) enters in any return or document any information or statement, which he knows to be false or untrue in any material particular; or
(c) counterfeits any seal or stamp of the Commission or signature or initial or other mark of any other person authorised by the Commission to certify any return or document,
is guilty of an offence under this section and liable on conviction to a fine of ten thousand naira or to imprisonment for a term of three years or to both such fine and imprisonment.