Section 525, The Companies Act, 2009

(1) For the purpose of ascertaining whether a companyor an officer is complying with this Act, the Commission may, on giving 72 hours’ written notice to the company, call for the production of or inspect any book required to be kept by the company under this (2) No person shall obstruct or hinder the Commission or a person authorised by the Commission, while exercising a power conferred by subsection (1). (3) Any person who contravenes subsection (2) commits an offence and is liable on conviction to a fine not exceeding Le5,000,000 or imprisonment for a term not exceeding one year or to both the fine and imprisonment.