Section 23: Offences and penalties

Any person who-(a) refuses or neglects to furnish the means required by an appointed officer as being necessary for an entry in the exercise of his powers under section 21 of this Act; or
(b) hinders or molests any appointed officer in the exercise of his powers under section 21 of this Act; or
(c) refuses or neglects to produce any document, or to give any information which any appointed officer in the exercise of his powers under section 21 of this Act requires him to produce or give; or
(d) makes, or causes to be made, or knowingly allows to be made, any wages sheet, record of wages or record of conditions of employment which is false in any material particular; or
(e) produces, or causes to be produced, or knowingly allows to be produced, any such wages sheet or record to an appointed officer acting in the exercise of his powers under section 21 of this Act, knowing the wage sheet or record to be false; or
(f) furnishes any information to any appointed officer acting in the exercise of his powers under section 21, knowing the information to be false; or
(g) fails to comply with an order given under section 21 (3) (d) of this Act, shall be guilty of an offence and shall be liable on conviction to a fine not exceeding N200 or to imprisonment for a period not exceeding three months, or to both.