Section 483: Paper and dies for postage stamps

Any person who, without lawful authority or excuse, the proof of which lies on him‐
(1) makes, or begins or prepares to make, or uses for any postal purpose, or has in his
possession, or disposes of any imitation or representation on paper or any other
material, of any stamp used for denoting any rate of postage of Nigeria, or of any
other country; or
(2) makes or mends, or begins or prepares to make or mend, or uses, or has in his
possession or disposes of, any die, plate, instrument, or material, for making any such
imitation or representation,
is guilty of a misdemeanor and is liable to imprisonment for one year or to a fine of
one hundred naira and any stamps, and any other such things as aforesaid, which are
found in his possession, are forfeited to the State.
For the purposes of this section of this Code, a stamp purporting to denote a rate of
postage of any country is to be taken to be a stamp used for postal purposes in that
country, until the contrary is shown.
Chapter 46. Impersonation