Section 162: Counterfeiting documents, etc.

If any person -(a)
counterfeits or falsifies any document which is required by or under the customs and excise laws or which is used for the transaction of any business relating to customs and excise; or
(b)
knowingly accepts, receives or uses any such document so counterfeited or falsified; or
(c)
alters any such document after it is officially issued; or
(d)
counterfeits any seal, signature, initials or other mark of, or used by, any officer for the verification of such a document or for the security of goods or for any other purpose relating to customs and excise,
he shall be liable to a fine of one thousand naira or to imprisonment for two years, or to both.