Section 7: Penalty for unauthorised levy or contribution.

(1) Any person who, without lawful authority, levies or accepts any contribution from any other person, purporting such levy or contribution to be made for the purposes of this Act, shall be guilty of an offence and liable on conviction to a fine of N5,000 or to a sum equal to twice the value of the collections received, whichever is the greater, or to imprisonment for a term of two years or to both such fine and imprisonment.
(2) The court shall make an order directing that the fine imposed under the provisions of subsection (1) of this section be paid over to the Board.
(3) Where an offence under this Act is committed by a body corporate or firm or other association of individuals-
(a) every director, manager, secretary or other similar officer of the body corporate;
(b) every partner or officer of the firm;
(c) every person concerned in the management of the affairs of the firm; or
(d) every person who was purporting to act in any such capacity as aforesaid,
shall severally be guilty of that offence and liable to be proceeded against and punished for the offence as if he has himself committed the offence unless he proves that the act or omission constituting the offence took place without his knowledge, consent or connivance.
(4) In this section, "court" means Federal High Court.