Section 31: Evasion of fees levies. etc.

(1) A person who, by any means, evades or attempts to evade, or neglects or omits to pay any levy, charge or fee payable under this Act commits an offence and is liable on conviction to a fine of not less than N1,000,000.00 or to imprisonment for a term of not less than 9 months or to both, and is, in addition, liable to pay to the Organisation a penalty double the amount of the levies, charges or fees he evaded or attempted to evade, neglected or omitted to pay.
(2) A person who refuses, neglects or fails to comply with arry directive lawfully given by the Organisation in exercise of its power under this Act, or who fails to comply with any provision of this Act or of any regulation made under this Act, commits an offence and, unless another penalty is established for such offence in this Act, is, in addition to the forfeiture of any article or product seized, liable on conviction to a fine of not less than N1,000,000.00, or to imprisonment and, in the case of a continuing offence, to a further fine not less than N250,000.00 for every day during which the offence continues.
(3) Where a person refuses or neglects to obey any directive lawfully given under this Act or the regulations made under this Act, the Organisation may, irrespective of whether any proceeding has been instituted against, or any punishment imposed on such a person for the refusal or neglect, do or cause to be done all such acts as are, in its opinion, reasonable or necessary for the purpose of carrying out such directive.
(4) The powers conferred by this section include the power to hire and employ such persons as are necessary and proper for making good, loss or damage that has been caused by any refusal or neglect of the person to whom the directive has been given.
(5) Any expenses incurred by the Organisation in the exercise of its powers under this section shall be recoverable from the person to whom the directive has been given.