Section 24: Obstruction of an Inspector.

(1) Any person who wilfully obstructs or delays an inspector in the exercise of any power conferred upon him under section 22 of this Act or fails to comply with the requisition of an inspector in pursuance of the said section or to produce any document or furnish any information which he is required by or in pursuance of the provisions of this Act to produce or furnish wilfully withholds any information, that person shall be deemed to have obstructed an inspector in the execution of his duties under this Act.
(2) A person who obstructs an inspector in the execution of his powers or duties under the provisions of this Act commits an offence and is liable on conviction to a fine of N100,000 or to imprisonment for a term not exceeding six months or to both.