84 Failure to attend to a Notice

A Person who:

(a) fails to comply with a requirement or Notice served on the Person by the Service under the Revenue Code; or

(b) without sufficient cause, fails to comply with any Notice or Summons served on the Person in respect of any proceeding of the Service or that of the Revenue Council in the State 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 ₦50,000.00 (Fifty Thousand Naira) or to a Term of Imprisonment not exceeding Three (3) Months or to both such Fine and Imprisonment.