Section 10: Supply of information.

(1) The Minister may by instrument in writing request any person carrying on any enterprise to which this Act relates to furnish such estimates, returns or other information as may be specified and he may by that instrument specify the time, manner and form in which such estimates, returns or information are to be furnished, and it shall be the duty of any such person to comply with the request.
(2) Any person who-
(a) refuses or neglects to give any information which the Minister may require pursuant to subsection (1) of the section; or
(b) in respect of the information so required makes any statement which he knows to be false or which he has no reason to believe to be true,
shall be guilty of an offence and shall on conviction be liable to a fine of N1,000 or to imprisonment for three years.