Section 104: Penalty for refusing to give information, etc.

A Pension Fund Administrator, Pension Fund Custodian, any person or body who-
(a) refuses to-
(i) produce any book, account, document or voucher;
(ii) give any information or explanation required by an examiner;
(b) with intend to defraud:
(i) produces any book, account, document or voucher, or
(ii) gives any information or explanation, which is false or misleading in any material particular; or
(c) supplies information which he knows to be false or supplies the information recklessly as to its truth or falsity, commits an offence under this Act and shall on conviction be liable to a fine not less than N200,000.00 or to imprisonment for a term of not less than three years or to both such fine and imprisonment for every false or misleading information given and where the offence continues to a fine not less than N100,000.00 for every day the offence continues.