Section 126: Demanding improper amounts.

Any servant 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, shall be guilty of an offence and shall be liable on conviction to imprisonment for a period not exceeding 12 months or a fine not exceeding N100 or to both such imprisonment and fine.