Section 28: Offences and penalties.

(1) If a person who is employed for any of the purpose of this Act, without lawful authority, publishes or communicates to any person, otherwise than in the ordinary course of his employment, any information acquired by him in the course of his employment, he commits an offence and is liable on conviction to a fine of N100,000 Naira or 1 year imprisonment.
(2) If a person who is in possession of any information which to his knowledge has been disclosed in contravention of this Act, publishes or communicates to any other person that information, commits an offence and is liable on conviction to a fine of N100,000 naira or 1 year imprisonment.
(3) A person who in the execution of any other purpose or duty under this Act fails to comply with contravenes any other term or condition of his oath commits an offence and is liable on conviction to a fine of N100,000 Naira or 1 year imprisonment.
(4) A person who fails to furnish any information, estimate, return or particular which he is required to furnish under this Act commits an offence and is liable on conviction to a fine of N100,000 Naira or 1 year imprisonment.
(5) A person who in purported compliance with requirement to furnish information, estimate, return or particular under this Act knowingly or recklessly makes a statement in the information, estimate, return or particular which is false in any material particular commits an offence and is liable on conviction to a fine of N100,000 Naira or 1 year imprisonment.
(6) If a person who is employed for any of the purpose of this Act, without lawful authority, publishes or communicates to any person, otherwise than in the ordinary course of his employment, any information acquired by him in the course of his employment, commits an offence and is liable on conviction to a fine of N100,000 naira or 1 year imprisonment.
(7) A person who, after conviction for an offence under subsection (1) of this section continues to fail to furnish the information, estimate, return, or particular commits a further offence and is liable on conviction as provided in that subsection.
(8) A person who, wilfully and without lawful authority, destroys, defaces, or mutilates any schedule, form or other documents containing information obtained in pursuance of the Act commits an offence and is liable on conviction to a fine or to imprisonment for a term specified by the regulations.
(9) Subject to subsection (2) of this section, when an offence under this Act is committed by a body of persons-
(a) in the case of a corporate body, every Director or officer of that body corporate ; and
(b) in the case of partnership or other association of persons, every partner or officer of that body, shall be deemed to have committed the offence and shall be punished accordingly.
(10) A person shall not be guilty of an offence under subsection (1) of this section if he proves to the satisfaction of the court that the offence was committed without his knowledge, connivance or consent or that he exercised all due diligence to prevent the commission of the offence, having regard to all the circumstances of the case.