Section 56: Evasion of fees, levies etc.

A person who, by any means, evades or attempts to evade, or neglects or omits to pay any levy, charge or fee payable under this Act commits an offence and is liable on conviction to a fine not exceeding N800,000.00 or to imprisonment for a term not exceeding six months or to both such imprisonment and fine, and shall, in addition, be liable to pay to the Agency a penalty double the amount of the levies, charges or fees he evaded or attempted to evade, or neglected or omitted to pay.