Section 121: Evasion of dues and rates.

Any master or owner of any ship, or any owner or 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, shall be guilty of an offence and shall be liable on conviction to imprisonment for a period not exceeding 4 months or to a fine not exceeding N100 or to both such fine and imprisonment, and shall in addition be liable to pay to the Authority as penalty double the amount of the dues or rates he evaded or attempted to evade.