Section 2: Levy on tin for research purposes.

(1) No person shall deliver to a smelter or export any quantity of tin ore unless he has paid to the Minister the prescribed levy in respect of that quantity.
(2) The Minister may make regulations-
(a) prescribing the amounts of the levies payable under the foregoing subsection in respect of any quantity of tin and tin ore respectively;
(b) prescribing the manner in which any such levy is to be paid; and
(c) for securing that the levy is not paid more than once in respect of the same ore; and the regulations may contain such supplemental and incidental provisions as the Minister considers expedient for the purposes of the regulations and may make different provision (other than provision as to the rate of a levy) for different circumstances.
(3) If any person fails to pay a levy payable by him under this section, then-
(a) he shall be guilty of an offence and liable on summary conviction to a fine of an amount not exceeding two hundred naira; and
(b) the Minister may recover the amount of the levy in any court of competent jurisdiction.
(4) The Minister shall in each financial year pay over to the research council, out of moneys provided by the National Assembly, an amount equal to not less than the aggregate amount of the sums received and the sums he estimates will be received by him during that year by way of levies under this section.
(5) In this section, "the research council" means the body commonly known as the International Tin Research Council.