Section 14: Penalties for non-Compliance

(1)
A person who violates any of the provisions of this section shall be subject to the penalties specified in subsection (2) of this section provided that the provision of the subsection shall not apply to the items listed in section 12 (4) of this Act if the requirements of Section (12) (4) (a)_(f) are met.
(2)
Any fine for a violation of this part shall be applied against any-
(a)
tobacco manufacturer or seller responsible for initiating tobacco advertising, promotion, or sponsorship, and shall attract a fine of not less than N5,000,000.00 and a term of imprisonment of not more than 2 years for the owner or chief executive officer of the tobacco manufacturing company:
(b)
person that produces or publishes advertising, promotion, or sponsorship content, and shall attract a fine of not less than N3,000,000.00 and a term of imprisonment of not more than 1 year ;
(c)
person that disseminates tobacco advertising promotion. or sponsorship content when it should reasonably have been aware of the content and when it was in a position to remove the content or disable access to it but failed to do so, and shall attract a fine of not less than N1,000,000.00 and a term of imprisonment of 1 year; and
(d)
person that engages or participates in tobacco advertising, promotion, or sponsorship as specified in section 12 (1) (c) of this Act, and shalI attract a fine of not less than N3,000,000.00 and a term of imprisonment of not more than 1 year.