2015-05-15
Any person who -
(a) attempts to commit any offence under this Act; or
(b) does any act preparatory to or in furtherance of the commission of an offence under this Act; or (c) abets, aids or conspires to commit any offence under this Act, commits an offence and is liable on conviction to the punishment provided for the principal offence under this Act.
20. Corporate liability
(1) A body corporate that commits an offence under this Act shall be liable on conviction to a fine of not less than N10,000,000.00 and any person who at the time of the commission of the offence was a chief executive officer, director, secretary, manager or other similar officer of the body corporate or was purporting to act in any such capacity shall be liable on conviction to imprisonment for a term of not less than two years or a fine of not less than N5,000,000.00 or to both fine and imprisonment;
(2) Nothing contained in this section shall render any person liable to any punishment where he proves that the offence was committed without his knowledge or that he exercised all due diligence to prevent the commission of the offence.
