Section 160, The Mines and Minerals Act, 2009

(1) A person engaged in the extractive industry shallsubmit to the Minister not later than fifteen calendar days after the end of each quarter of a year- (a) a general report on his activities and revenue payments made to the Government, including taxes, royalties, dividends, bonuses, penalties, levies and such like for that period; (b) a report on payments made to landowners, lawful occupiers, Paramount Chiefs, or Chiefdom Committees, including surface rents, development project contributions, material contributions towards vehicles, buildings or other civil works. (2) A person engaged in the extractive industry who- (a) fails to comply with subsection (1); or (b) gives false or misleading information or report regarding its volume of production, sales and income; or (c) renders a false statement of account resulting in the underpayment of revenue accruable to Government, commits an offence and shall be liable on conviction to a fine not less than ten thousand United States Dollars or its equivalent in leones or to imprisonment for a term not exceeding one year in the case of an individual, to a fine not less than twenty thousand United States Dollars or its equivalent in leones, in the case of a co-operative, and to a fine not less than forty thousand United States Dollars or its equivalent in leones in the case of a body corporate.