Section 160: B. Portrayal of Nigerian notes and coins

Any person who, without the written permission of the Minister of the Federation
charged with responsibility for matters relating to finance, makes or sells, or exposes
or offers for sale, or uses for the purpose of advertising any material or document on
or in which is portrayed a note or coin in any way resembling a currency note, bank
note or coin current in Nigeria, is guilty of a misdemeanour and is liable to
imprisonment for one year or to a fine of two hundred naira.
Chapter 17. Offences relating to posts and telecommunications