99 Prohibition against mounting of Roadblocks

(1) No Person, MDA or LGC shall mount a Roadblock in any part of the State for the purpose of collecting any Revenue due to it.

(2) Notwithstanding the provisions of sub-section (1) of this Section, all Control Posts for Agricultural Products established under this Law shall not be considered as a Road Block.

(3) Any Person who mounts a Road Block or causes a Road Block to be mounted for the purpose of collecting any Tax or Levy under this Law is in contravention of sub-section (1) of this Section and is guilty of an Offence and shall be liable on Conviction to a Fine of ₦200,000.00 (Two Hundred Thousand Naira) or Imprisonment for Three (3) years or both.