Section 481: Counterfeit stamps

Any person who, without authority or excuse, the proof of which lies on him
[L.N. 112 of 1964 ]
(1) makes or mends, or begins or prepares to make or mend, or uses, or knowingly
has in his possession or disposes of, any die, plate, or instrument, capable of making
an impression resembling that made by any die, plate or instrument used for the
purpose of making any stamp, whether impressed or adhesive, which is used for the
purposes of the public revenue of the Nigerian Postal Service in Nigeria or in any other
country, 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 any paper
specially provided by the proper authority for any such purpose; or
(2) knowingly has in his possession or disposes of any paper or other material which
has on it the impression of any such die, plate, or instrument, or any paper which has
on it any such words, figures, letters, marks, or lines, as aforesaid; or
(3) fraudulently, and with intent that use may be made of any such stamp as
aforesaid, or of any part of it, removes the stamp from any material in any way
whatever; or
(4) fraudulently, and with intent that use may be made of any part of such stamp,
mutilates the stamp; or
(5) fraudulently fixes or places upon any material or upon any such stamp, any stamp
or part of a stamp which has been in any way removed from any other material, or out
of or from any other stamp; or
(6) fraudulently, and with intent that use may be made of any such stamp which has
been already impressed upon or attached to any material, erases or otherwise
removes, either really or apparently, from such material anything whatever written on
it; or
(7) knowingly has in his possession or disposes of anything obtained or prepared by
any such unlawful act as aforesaid,
is guilty of a felony and is liable to imprisonment for fourteen years.