Section 4: Offences, etc.

Any person or shipping company who contravenes any of the provisions of these Regulations is guilty of an offence and liable on conviction to-(a) refund the excess of the sum charged the importer or exporter and to a fine of N50,000; or
(b) on a second or subsequent conviction, to a fine of N250;000 or to imprisonment for a term of three years or to both such fine and imprisonment.