Section 161: Untrue declarations, etc.

(1) If any person -
(a)
makes or signs, or causes to be made or signed, or delivers or causes to be delivered, to the Board or an officer, any declaration, notice, certificate or other document whatsoever; or
(b)
makes any statement in answer to any question put to him by an officer which he is required by or under this Act to answer,
being a document or statement produced or made for any purpose of customs and excise, which is untrue in any material particular, he shall be guilty of an offence under this section.
(2)
Where, by reason of any such document or statement required to be produced under subsection (1) of this section, the full amount of any duty payable is not paid or any overpayment is made in respect of any drawback or repayment of duty, the amount of the duty unpaid or the overpayment shall be recoverable as a debt due to the Federal Government.
[1972 No. 10.]
(3)
Without prejudice to subsection (2) of this section, where any person who commits an offence under this section does so either knowingly or recklessly, he shall be liable to a fine of one thousand naira or to imprisonment for two years or to both; and any goods in relation to which the document or statement was made shall be forfeited.
(4)
Without prejudice to subsection (2) of this section, where any person commits an offence under this section in such circumstances that he is not liable under subsection (3) of this section, he shall be liable to a fine of six hundred naira.