Section 115 — Inducement of an authorised officer

A person who attempts to induce, influence or entice an authorised officer in order to obtain any tax benefit in the course of duty commits an offence and is liable on conviction to:

(a) in the case of an individual, a penalty of ₦500,000.00; and

(b) in the case of a body corporate, a penalty of ₦2,000,000.00 or to imprisonment for a term not exceeding 3 years or to both fine and imprisonment, in addition to paying the tax due.