66 Failure to attend to a Notice, etc

A person who:

(a) fails to comply with a requirement or notice served on him by the Service under this Bill; or

(b) without sufficient cause fails to comply with any notice or summons served on him in respect of any proceeding of the Service or that of the Tax Appeals Committee for considering a Notice of Objection or an appeal by that person, as the case may be,

commits an offence and is liable on conviction to a Fine of N50,000.00 (Fifty Thousand Naira) or to a term of Imprisonment not exceeding 3 months or to both such Fine and Imprisonment.