Section 175: Fraudulent evasion of postal laws

Any person who‐
(1) knowingly and fraudulently puts into a post office anything in or upon which, or in
or upon the cover of which there is any letter, newspaper, or other thing, or any
writing or mark, not allowed by law to be there placed; or
(2) wilfully subscribes on the outside of anything sent by post a false statement of its
contents;
or
(3) knowingly and fraudulently puts into a post office anything which falsely purports
to be a thing falling within any exemption or privilege declared by the laws relating to
postal matter,
is guilty of a simple offence and is liable to a fine of one hundred naira.