Section 13: Offence As Amended by Section 4 of the UTILITIES CHARGES COMMISSION (AMENDMENT) ACT, 2016

(1) If a person required to furnish any information pursuant to section 12 of this Act fails to furnish the information as required under that section, he commits an offence and is liable on conviction to a fine of N10,000 or imprisonment for two years or to both such fine and imprisonment.
(2) If a person in purported compliance with a requirement to furnish information as aforesaid, knowingly or recklessly makes any statement therein which is false in a material particular, he commits an offence and is liable on conviction to a fine of N500,000 or imprisonment for two years or to both such fine and imprisonment.
(3) A person who wilfully obstructs, interferes with, assaults or resists an officer of the Commission in the execution of his duties under this Act or who aids, induces or abets any other person to obstruct, interfere with, assault or resist the officer, commits an offence and is liable on conviction to a fine of N1,000 or imprisonment for a term not exceeding six months or to both such fine and imprisonment.