(1) Any person who with intent to deceive-
(a) gives any false particulars for the purposes of section 69 (1) to (4) of this Act or any regulations made under section 69 (5) or 70 of this Act; or
(b) forges a registration certificate of the kind provided for in any such regulations; or
(c) uses a forged certificate of that kind; or
(d) lends to or allows to be used by another person a certificate of that kind; or
(e) makes or has in his possession any document so closely resembling a certificate of that kind as to be calculated to deceive; or
(f) uses or displays a certificate of that kind which has not been issued to him,
shall be guilty of an offence and on conviction shall be liable to a fine not exceeding N1,000 or to imprisonment for a period not exceeding one year, or to both.
(2) Any employer or industrial worker who contravenes section 69 (2) of this Act, any employer who fails to comply with a notice under section 69 (3) of this Act and any person who contravenes section 71 (1) of this Act shall be guilty of an offence and on conviction shall be liable to a fine not exceeding N500 or to imprisonment for a period not exceeding six months, or to both:
Provided that, in any proceedings under this section for such a contravention or for a failure to comply with such a notice, it shall be a defence for the accused to prove that the contravention or failure was due to circumstances beyond his control.
(3) In any proceedings under this section in relation to an industry or area, it shall be presumed until the contrary is proved that the accused-
(a) if he is an employer, is engaged in the industry or ordinarily has a place of business in the area, as the case may be; and
(b) if he is an industrial worker, is under the age of fifty-five years and is engaged in the industry or ordinarily resident in the area, as the case may be.
Section 72 of the Labour Act in Nigeria