(1) Any employer who-
(a) enters into any agreement or contract or gives any remuneration for employment contrary to this Part or declared by this Part to be illegal or unlawful; or
(b) makes any deduction from the wages of any worker or receives any payment from any worker contrary to this Part; or
(c) contravenes section 6 (2), 7, 13 (3), (5) or (7), 14 or 18 (3) of this Act,
shall be guilty of an offence and liable on conviction to a fine not exceeding N800 or, for a second or subsequent offence, to a fine not exceeding N500.
(2) Where an employer is charged with an offence under subsection (1) of this section-
(a) he shall be entitled, upon information duly laid by him, to have any other person whom he charges as the actual offender brought before the court at the time appointed for hearing the charge; and
(b) if, after the commission of the offence has been proved, the employer proves to the satisfaction of the court that he has used due diligence to enforce this Part and that the other person has committed the offence without the employer's knowledge, consent or connivance, the other person shall be convicted of the offence and the employer shall be exempted from any liability.
(3) Where it is made to appear to the satisfaction of the Minister at the time of the discovery of an apparent offence under subsection (1) of this section-
(a) that the employer in question has used due diligence to enforce this Part;
(b) by what person the offence had been committed; and
(c) that the offence has been committed without the knowledge, connivance or consent of the employer, the Minister shall proceed against the person whom he believes to be the actual offender in the first instance without first proceeding against the employer.
Section 21 of the Labour Act in Nigeria