Section 112: Forgery

A person subject to service law under this Act who(a) fraudulently or knowingly utters, forges, procures, alters, accepts or presents to another person any cheque, promissory note or other negotiable instrument knowing it to be false, forged, stolen or unlawfully procured; or
(b) knowingly and by means of a false representation or with intent to defraud the Federal Government, the Government of any State or any Local Government, causes the delivery or payment to himself or any other person of any property or money by virtue of any forged or false cheque, promissory note or other negotiable instrument whether in Nigeria or elsewhere; or
(c) makes or utters any forged document, cheque, promissory note or other negotiable instrument, knowing it to be false or with intent that it may in any way be used or acted upon as genuine, whether in Nigeria or elsewhere, to the prejudice of any person or with intent that any person may, in the belief that it is genuine, be induced to do or refrain from doing any act or thing, whether in Nigeria or elsewhere,
is guilty of an offence under this section and liable, on conviction by a court-martial, to imprisonment for a term not exceeding 21 years.