Section 494: Corrupt acceptance of gift

(1) Any person who‐
(a) being an agent, corruptly accepts or obtains or agrees to accept or attempts to
obtain, from any person, for himself or for any other person, any gift or consideration
as an inducement or reward for doing or for forbearing to do or for having after the
commencement of this Code done or forborne to do, any act in relation to his
principal's affairs or business, or for showing or forbearing to show favour or do favour
to any person in relation to his principal's affairs or business; or
Corrupt gift to agent
(b) corruptly gives or agrees to give or offers any gift or consideration to any agent as
an inducement or reward for doing or forbearing to do, or for having after the
commencement of this Code done or forborne to do, any act in relation to his
principal's affairs or business, or for showing or forbearing to show favour or disfavour
to any person in relation to his principal's affairs or business; or
Gift to agent of receipt, etc., with intent to mislead principal
(c) knowingly gives to any agent, or, being an agent, knowingly uses with intent to
deceive his principal, any receipt, account or other document in respect of which the
principal is interested and which contains any statement which is false or erroneous or
defective in any material particulars, and which, to his knowledge, is intended to
mislead his principal,
is guilty of a misdemeanor and is liable to imprisonment for two years or to a fine of
one thousand naira or to both such imprisonment and fine.
(2) For the purposes of this section, the expression "consideration" includes valuable
consideration of any kind; the expression "agent" includes any person employed by or
acting for another; and the expression "principal" includes an employer.
(3) A person serving under the State or, in the Federal Capital Territory, Abuja, the
government of the State, as the case may be, or any local government council, is an
agent within the meaning of this section.
(4) A prosecution for an offence under this section of this Code shall not be instituted
except by or with the consent of a law officer.
Part 7. MISCELLANEOUS OFFENCES
Chapter 50. Cruelty to animals