Section 114: Other Civil Offences

(1) A person subject to service law under this Act who commits any other civil offence, whether or not listed under this Act or committed in Nigeria or elsewhere, is guilty of an offence under this section.
(2) For the purposes of subsection (1) of this section, "civil offence" means an act or omission punishable as an offence under the penal provisions of any law enacted in or applicable to Nigeria, and in this Act "corresponding civil offence" means the civil offence the commission of which constitutes the offence under this section.
(3) A person convicted by a court-martial for an offence under this section is liable-
(a) if the corresponding civil offence is treason or murder, to suffer death; and
(b) in any other case, to suffer any punishment or punishments which a civil court could award for the corresponding civil offence, if committed in Nigeria being a punishment or punishments, less than the maximum punishment, which a civil court could so award, as is so provided,
so however that where a civil court may not so award imprisonment, a person so convicted shall be liable to suffer such punishment, less than cashiering in the case of an officer or discharge with ignominy in the case of a soldier, rating or aircraftman, as is provided.
(4) Without prejudice to the provisions of this Act, a person shall not be charged with an offence under this section committed in Nigeria if the corresponding civil offence is treason, murder, manslaughter, or treasonable felony.
(5) Where the corresponding civil offence is murder or manslaughter, an offence under this section shall be deemed, for the purposes of subsection (4) of this section, to have been committed at the place of the commission of the act or occurrence of the neglect which caused the death, irrespective of the place of the death.