Justice Adeniyi, convicted Sabastine and Anthony, after finding them guilty of conspiracy and forgery of tax clearance certificate and financial statement of accounts.
He however, gave Sebastien an option to pay a fine of N600,000 and Anthony to pay a fine of N400,000.
They were arraigned on July 9, 2016 by ICPC on a 14-count charge bordering on forgery, conspiracy and making false statement.
The convicts had denied committing the offences.
Mr Iliya Ashom, the ICPC counsel, said the convicts forged a tax clearance certificate of their company.
He also averred that Sabastine instructed Anthony to produce a financial statement for the company with a turnover of N1.5 billion.
The prosecutor said the offence contravened the provisions of sections 363, 97 , 366 of the Penal Code and CAP 89; Laws of the Federal Capital Territory, Abuja, 2004.