Section 108: Demanding improper amounts

An employee of the Authority who with intent to defraud, demands or receives from any person liable to pay any dues or rates imposed under the provisions of this Act, in respect of any matter, any greater or lesser amount than is authorised to be levied by the regulations for the time being in force in respect of that matter, is guilty of an offence and liable on conviction to a fine of N10,000 or imprisonment for a term not exceeding twelve months or to both such fine and imprisonment.