(a) Offences and penalties as stated in Land Use Charge Law 2018, are as follows:
(i) Offences
These include:
• Refusing or neglecting to comply with any provision of this law
when required to do so by the property identification officer or an
assessor;
• Preventing, hindering, or obstructing any property identification
officer or an assessor in the course of his lawful duty; and
• Removing, damaging or destroying a property identification
plaque on any property or building.

(ii) Penalties
These include:
• In respect of (a)(i) above, any person who commits any of the
offences shall be liable on summary conviction to a maximum fine
of two hundred and fifty thousand Naira only (N250,000.00) or to
a maximum term of imprisonment for a period of three (3) months
or both;
• Any person who incites another person to refuse to pay any rate
under the LUC law on or before the day on which it is payable; or
incites or assists any person to misrepresent in any way the
chargeable capacity, commits an offence and will be liable on
summary conviction to a maximum fine of two hundred and fifty
thousand naira only (N250,000.00) or to a maximum term of
imprisonment for a period of three (3) months or both; and
• Where a person who has received a LUC demand notice fails to pay
the amount within the period specified in the notice, the charge
payable shall be increased by the following percentage –
• Between forty five (45) calendar days and seventy five (75)
calendar days – 25%;
• Between seventy five (75) calendar days and one hundred
and five (105) calendar days – 50%; and
• Between one hundred and five (105) calendar days and one
hundred and thirty five (135) calendar days – 100%.
If payment is not made after 135 calendar days, the property on which
the LUC is payable shall be liable to enforcement under the provisions
of the law by the state or its appointed agent until all outstanding
taxes, penalties and administrative charges are paid.

The owner is, however, entitled at any time to apply to the
Commissioner for a release of the property and other moneys accruing
to the owner upon payment of the outstanding taxes, penalties and
administrative charges.

Note
It is pertinent to state that the penalties were reviewed in 2020 as
follows:
• In respect of (a)(i) above, any person who commits any of the
offences shall be liable on summary conviction to a maximum
fine of one hundred thousand Naira only (N100,000.00) or to a
maximum term of imprisonment for a period of three (3) months
or both;
• Any person who incites another person to refuse to pay any rate
under the LUC law on or before the day on which it is payable; or
incites or assists any person to misrepresent in any way the
chargeable capacity, commits an offence and will be liable on
summary conviction to a maximum fine of one hundred thousand
Naira only (N100,000.00) or to a maximum term of imprisonment
for a period of three (3) months or both; and
• Where a person who has received a LUC demand notice fails to
pay the amount within the period specified in the notice, the
charge payable shall be increased by the following percentage-
• Between forty five (45) calendar days and seventy five (75)
calendar days – 10%;
• Between seventy five (75) calendar days and one hundred and
five (105) calendar days – 20%; and
• Between one hundred and five (105) calendar days and one
hundred and thirty five (135) calendar days – 50%.