Section 5: Offences.

(1) If any person-
(a) makes or signs or causes to be made or signed or delivers or causes to be delivered to the Comptroller-General any declaration or document pursuant to any provision of this Act; or
(b) makes or gives any information or statement to the Comptroller-General pursuant to section 3 of this Act, which he knows to be false or untrue in any material particular, he shall be guilty of an offence and liable upon conviction to a fine of N400 or imprisonment for a term of two years, or in the case of a second or subsequent offence to a fine of N1,000 or imprisonment for a term of five years.
(2) If any person-
(a) alters any document after it has been issued under or pursuant to this Act; or
(b) counterfeits any seal of the Comptroller-General or signature, initials or other mark of any official of the Nigerian Customs Service for the certification of such a document, he shall be guilty of an offence and liable on conviction to a fine of N1,000 or imprisonment for a term of five years.
(3) Where an offence under this Act committed by a body corporate is proved to have been committed with the consent or connivance of, or attributable to any neglect on the part of any director, manager, secretary or other official of the body corporate, or any person purporting to act in any such capacity, he as well as the body corporate shall be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly.