Section 34: Criminal proceedings e.t.c.

(1)
Any person who-
(a)
for the purpose of evading payment of any contribution by him or some other person knowingly makes any false statement or representation, or produces or furnishes or causes to be produced or furnished any document or information which he knows to be false in a material particular; or
(b)
for the purpose of obtaining any benefit for himself or some other person, knowingly makes any false statement or representation, or produces or furnishes or causes to be produced or furnished any document or information which he knows to be false in a material particular; or
(c)
misrepresents or fails to disclose any material fact; or
(d)
fails to pay to the Fund within such period as may be prescribed any amount which he is liable to pay under this Act; or
(e)
obstructs or assaults any inspector, officer or servant of the Fund in the discharge of his duties as such; or
(f)
fails to comply with any regulations made under this Act as a result of which there is a loss to the Fund; or
(g)
commits any other offence under this Act-
shall be liable, on summary conviction, to a fine not exceeding two hundred naira or to imprisonment for a term not exceeding six months or to both such fine and imprisonment.
(2)
Any employer or other person required to produce to the Fund records of the contributions of a member, who fails without reasonable excuse (the proof whereof shall lie upon him) to produce a quarterly record within three months after the end of the quarter, commits an offence under this Act.
(3)
The court before which any person is convicted of an offence under this Act may, without prejudice to any civil remedy, order such person to pay to the Fund the amount of any contributions, together with any interest or penalty thereon, certified to be due from such person to the Fund at the date of conviction; and such amount may be recovered in the same manner as a fine and shall be paid into the Fund for the credit, where applicable, of the accounts of the workers or members of the Fund concerned.
(4)
Proceedings in respect of any offence under this Act may be commenced at any time within the period of three months from the date on which evidence in the opinion of the Director to justify a prosecution for the offence comes to his knowledge, or within the period of twelve months after the commission of the offence, whichever is the later.
(5)
For the purposes of this section and notwithstanding any other Act, an employer may be charged with more than one offence under paragraph (d) of subsection (1) of this section, and where the offences charged do not exceed thirty-six in number they shall be deemed to form part of the same transaction or series of offences of the same or similar character.