PUBLIC ACCOUNTS IMPLEMENTATION TRIBUNAL ACT
Section 10: Penalty for failing to give evidence.
Any person who, after service on him of a summons from the Tribunal-(a) fails to attend either as a witness or as a party; or
(b) fails to produce any book, document or any other thing in his custody or possession; or
(c) fails, refuses or neglects to answer any question put to him by or with the concurrence of the Tribunal, shall be guilty of an offence and liable on summary conviction to a fine of N500 or to imprisonment for a term of one month.
Cite this section
Section 10, PUBLIC ACCOUNTS IMPLEMENTATION TRIBUNAL ACT (1990).
https://repo.podus.ai/laws/public-accounts-implementation-tribunal-act/section/10/