Section 30: Offence by a body corporate

(1) Where an offence under this Act which has been committed by a body corporate is proved to have been committed on the instigation or with the connivance of, or be attributable to any neglect on the part of a director, manager, secretary, head of branch or project manager or other similar officer of the body corporate, or any person purporting to act in any such capacity, he as well as the body corporate, where practicable, shall be deemed to have committed that offence and liable to be proceeded against and punished accordingly.
(2) Where a person is convicted of an offence under subsection (1) of this section, he shall-
(a) in the case of an individual, be liable to a fine of N5, 000 or imprisonment for a term of six months; and
(b) in the case of the body corporate, be liable to a fine of not less than N5, 000.