Section 68: Contributing to economic adversity of public enterprise.

(1) A person who, having entered into a contract to execute any public work, including buildings, roads, or to supply goods, materials or services to a public enterprise, without just cause-
(a) fails to execute the public work or to supply the goods, materials or services; or
(b)
otherwise abandons or fails to complete the performance of the contract,
is guilty of an offence and liable on conviction to a fine of N 500,000 or to imprisonment for a term of three years, or to both such fine and imprisonment.
(2)
In the trial of an offence under this section, it shall be sufficient for the prosecution to prove that the contract was duly entered into or awarded to the defendant and, thereafter, the burden of establishing or proving the existence of just cause for abandoning or failing to complete the performance of the contract or to execute the public works shifts to the defendant.
(3) Where a person convicted under this section is proved to have received or otherwise been paid any money by the public enterprise under the contract, the Court-
(a) shall order the person to refund the moneys or part thereof as the Court shall find due to the public enterprise together with interest at such rate and for such period as the Court may determine or in lieu thereof;
(b) may order the person, within a period prescribed by the Court, to complete the performance of the contract, or the execution of the public works, or the supply of the goods, materials or services; and
(c) may delay the execution of his sentence of imprisonment to enable him to carry out the order of the Court.
(4)
A sum ordered to be refunded shall be deemed to be a debt owed to the public enterprise and shall be recovered accordingly.