Section 119 — Obstruction

A person who—

(a) obstructs, hinders, molests or assaults any person or authorised officer in the performance of any function or the exercise of any power under this Act;

(b) does anything which impedes or is intended to impede the carrying out of a search, seizure, removal or distrain;

(c) rescues, damages or destroys anything liable to seizure, removal or distrain;

(d) does anything intended to prevent the procuring or giving of evidence as to whether or not anything is liable to seizure, removal or distrain; or

(e) prevents the arrest of any person by an authorised person duly engaged or acting or rescues any person so arrested is—

(i) liable to an administrative penalty of ₦1,000,000.00; and

(ii) on conviction to a fine not exceeding ₦1,000,000.00 or imprisonment for a term not exceeding three years or to both fine and imprisonment.