Section 300: Penalties for offences by authorised or unauthorised persons.

A person who,-
a being a member of the Service charged with the administration of this Act or any assistant employed in connection with the assessment and collection of the hydrocarbon tax who —
(i) demands from any person an amount in excess of the
authorised assessment of the tax payable,
(ii) withholds for his own use or otherwise any portion of the amount of tax collected,
(iii) renders a false return, whether verbal or in writing of the amounts of tax collected or received by him, or
(iv) defrauds any person, embezzles any money or otherwise uses his position to deal wrongfully with the Service or any other individual; or
b not being authorised under this Act, collects or attempts to collect the tax under this Act,
commits an offence and is liable on conviction to a fine equivalent to 200% of the sum in question or to imprisonment for a term not exceeding three years or to both such fine and imprisonment.