Section 26: Offences in relation to standards.

(1) Any person, other than the permitted manufacturer, who makes or sells or exposes for sale or uses, for the purpose of advertising, any material or document on or in which is portrayed-
(a) an industrial standard in any way resembling or purporting to be any of the Nigerian Industrial Standards established under this Act, or
(b) certification mark resembling or purporting to be a certification mark issued under section 25 of this Act,
commits an offence and is liable on conviction to a fine not less than N 1,000,000.00 or to imprisonment for a term not exceeding 2 years or both.
(2)
If an item of manufacture does not comply with any mandatory industrial standard and that item is sold or delivered to any person in Nigeria for consumption or sale to the public-
(a) the manufacturer of the item ; and
(b) any person who imports or is concerned with the importation of the item that does not comply with such mandatory standard,
commits an offence under this Act and is liable on conviction-
(i) in the case of the manufacturer, to a fine of not less that 20% of the value of the product or N2,000,000.00 (whichever is higher) or to imprisonment for a term not less than 3 years or to both such fine and imprisonment,
(ii) in the case of a seller to a fine of not less than 15% of the value of the product or N1,000,000.00 (whichever is higher) or imprisonment for a term not less than 2 years or to both, and
(iii) in the case of an importer, to a fine not less than 20% CIF per shipment or N2,000,000.00 (whichever is higher) or imprisonment for a term not less than 2years or to both.
(3) Where any person is convicted of an offence under this Act, the court may-
(a) in addition to any penalty imposed in respect of that offence and subject to section 30 of this Act, order that a commodity, consignment or batch of a commodity or product, any other article or material or substance in respect of which that offence was committed, be forfeited to the State; and
(b) summarily inquire into and assess to the monetary value of any advantage gained or likely to be gained by such person inconsequence of that offence and imposed on that person a fine to a maximum equal to the amount so assessed and, in a default of payment of such amount, further imprisonment for an additional period not exceeding 1 years.