Section 44: Obstruction of the agency or authorized officers

A person who-(a) Willfully obstructs the Agency or any authorized officer of the Agency in the exercise of any of the powers conferred on the Agency by this Act, or
(b) fails to comply with any lawful enquiry or requirements made by any authorized officer in accordance with the provisions of this Act, commits an offence under this Act, and is liable on conviction to imprisonment for a term not exceeding 5 years or to a fine of N50,000.00 or to both.