Section 103: Evasion of dues and rates

A master or an owner of a ship, or an owner or a consignor or consignee of any goods who, by any means whatsoever, evades or attempts to evade any of the dues or rates leviable under this Act-
(a)
is guilty of an offence and liable on conviction to a fine Of N10,000 or to imprisonment for a term not exceeding twelve months or to both such fine and imprisonment; and
(b) is, in addition, liable to pay to the Authority, as penalty, double the amount of the dues or rates he evaded or attempted to evade.