Section 124, The Local Government Act, 2004

(1) Any person who commits an offence under this Actfor which no penalty is provided shall, on conviction be liable to a fine not exceeding Le1,000,000 or to a term of imprisonment not exceeding twelve months or to both the fine and imprisonment. (2) Where an offence under this Act is committed by a body of persons then – (a) where the body of persons is a body corporate other than a partnership, every member of the governing body of that body corporate and every director, manager or similar officer of that body shall also be guilty of the offence; and (b) where the body of persons is a partnership, every partner shall also be guilty of the offence. (3) No person shall be guilty of an offence by virtue of subsection (1) if he proves that the act in respect of which he is charged was committed by some other person without his consent or connivance and that he exercised all due diligence to prevent the commission of the offence, as he ought to have exercised having regard to all the circumstances. PART XVIII–TRANSITIONAL PROVISIONS