Section 12: Penalty for acting as a front.

(1) Any person who-
(a) acts as a front or purports for the purpose of defeating or in a manner likely to defeat the object of this Act, to be the owner or part owner of any enterprise; or
(b) operates any enterprise for or on behalf of any alien who is under this Act-
(i) not permitted to operate the enterprise, or
(ii) disqualified from operating the enterprise, or
(iii) not permitted to own or be part owner of such enterprise,
shall be guilty of an offence under this section, and shall be liable on conviction to a fine of N15,000 or to imprisonment for a term not less than three years and not exceeding five years or to both such fine and imprisonment.
(2) It shall not be lawful for any Nigerian citizen or association to employ, whether on full time or part time basis, any alien for the operation of any enterprise previously owned wholly or partly by that alien which the alien has disposed of pursuant to the provisions of this Act, except with the prior written approval of the Minister of Internal Affairs after consultation with the Minister.