Section 19: Offences.

(1) If any person required to furnish returns pursuant to section 18 (1) of this Act fails to furnish those returns as required under this Act, he shall be guilty of an offence and liable on conviction to a fine not exceeding N400 or imprisonment for a term not exceeding six months or to both.
(2) If a person in purported compliance with a requirement to furnish returns as aforesaid knowingly or recklessly makes any statement in the return which is false in a material particular, he shall be guilty of an offence and liable on conviction to a fine not exceeding N200 or imprisonment for a term not exceeding three months or to both.
(3) Any person who wilfully obstructs, interferes with, assaults or resists any officer or servant of the Organisation in the execution of his duty under this Act or who aids, invites, induces or abets any other person to obstruct, interfere with, assault or resist any such officer or servant, shall be guilty of an offence and liable on conviction to a fine not exceeding N200 or imprisonment for a period not exceeding three months or to both.