Section 32 EFCC Act 2004
Section 32 of the EFCC Act 2004 is about Offences in relation to forfeiture orders.
(1) Any person who, without due authorization by the Commission, deals with, sells or otherwise disposes of any property or assets which is the subject of an attachment, interim order or final order commits an offence and is liable on conviction to imprisonment for a term of five years without the option of a fine.
(2) Any manager or person in control of the head office or branch of a bank or other financial institution who fails to pay over to the Commission upon the production to him of a final order commits an offence under this Act and is liable on conviction to imprisonment for a term of not less than one year and not more than three years, without the option of a fine.