Section 19: Penalties for non-compliance

(1)
A person who violates any provision of this Part commits an offence and is liable on conviction to the applicable penalty provided in subsection (2) of this Section.
(2)
Applicable fines and penalties for a violation of the provisions of this Part are-
(a)
where the person is a manufacturer or importer-
(i) in the case of an individual, a fine of not less than N200,000.00 or term of imprisonment of not more than 1 year or both; and
(ii) in the case of corporare entity, a fine of not less than N4,000,000.00.
(b)
any other seller of tobacco or tobacco products, to a fine of not less than N200,000.00 or a term of imprisonment of not more than one year imprisonment or both.