Section 27: Offence and penalties.

(1) A person who, for the purpose of procuring the registration of a name, qualification or other matter -
(a) makes a statement which he believes to be false in any material particular, or
(b) recklessly makes statement which is false in any material particular, commits an offence.
(2) If, on or after the coming into effect of this Act, a person who is not a member the Council -
(a) practices or holds himself out as a member of the Council for, or in expectation of reward, or
(b) takes or uses any name, title, addition or description, implying that he is in practice as a member of the Council,
he commits an offence.
(3) In the case of a person failing within section 22 of this Act -
(a) the provision of subsection (2) does not apply in respect of anything done by him during the period of three months; and
(b) if within that period he duly applies for membership of the Council then, unless within that period he is notified that his application has not been approved, the provision of subsection (2) shall not apply in respect of anything done by him between the end of that period and the date on which he is enrolled, registered or notified.
(4) The Registrar or any other person employed by or on behalf of the Council who willfully makes any falsification in any matter relating to the register, commits an offence.
(5) A person who commits an offence under this section is liable on conviction to a minimum fine of Nl00,000, or imprisonment for a maximum term of two years, or to both fine and imprisonment.
(6) Where an offence under this section which has been committed by a body corporate is proved to have been committed with the consent or connivance of or is attributable to any neglect on the part of any director, manager, secretary or other similar officer of the body corporate, or any person purporting to act in that capacity, he, as well as the body corporate are deemed to have committed the offence and shall be liable on conviction by a court of competent jurisdiction in the case of-
(a) an individual, to the punishment prescribed under subsection (5); and
(b) a body corporate, to a fine of at least N500,000, a ban on practice for a specific period of time of at least than one year, or both.