Section 480: Instruments and materials for forgery

Any person who, without lawful authority or excuse, the proof of which lies on him
[L.N. 112 of 1964.]
(1) makes, or begins or prepares to make, or uses, or knowingly has in his possession
or disposes of, any paper resembling any paper such as is specially provided by the
proper authority for the purpose of being used for making any of the following things‐
(a) any document acknowledging or being evidence of the indebtedness of the
Government of Nigeria or of any part of Nigeria or of the government of any
Commonwealth country or any country under the protection of a Commonwealth
country, or of any foreign prince or State, or of any person carrying on the business of
banking, to any person; or
(b) any stamp, licence, permit, or other document, used for the purposes of the public
revenue of Nigeria or of any part of Nigeria or of any part of a Commonwealth country
or any country under the protection of a Commonwealth country; or
(c) any bank note,
or any machinery or instrument or material for making such paper, or capable of
producing in or on paper any words, figures, letters, marks, or lines, resembling any
words, figures, letters, marks or lines used in or on paper specially provided for any
such purpose; or
(2) impresses or makes upon any plate or material any words, figures, letters, marks,
or lines, the print whereof resembles, in whole or part, the words, figures, letters,
marks, or lines used in any such document as aforesaid; or
(3) uses or knowingly has in his possession or disposes of, any plate or material upon
which any such words, figures, letters, marks or lines, are impressed or made; or
(4) uses, or knowingly has in his possession or disposes of, any paper on which is
written or printed the whole or any part of the usual contents of any such documents
as aforesaid,
is guilty of a felony and is liable to imprisonment for fourteen years, and any such
paper, document, bank note, or any machinery or instrument or material for making or
capable of producing such paper, document or bank note which are found in his
possession shall be forfeited to the State by order of the court before which he is tried
or if there is no trial, by order of the court before which the offence is inquired into.