Oladele, Odetokun, 		Aidonojie, Paul, 		Uzualu, James, 		Ikubanni, Oluwaseye, AND 		Oyedeji, Adefisayo.
" An Empirical Study of Criminalizing Minor Infractions of Tax Laws in Nigeria: The Need for Negotiated Punishments" <em>NIU Journal of Humanities</em> [Online], Volume 7 Number 2 (30 June 2022)