Section 98: General offences relating to warehouses and Government warehouses

(1)
Any person who, except with the authority of the proper officer, opens any of the doors or locks of a warehouse or Government warehouse or makes or obtains access to any such warehouse or Government warehouse or to any goods warehoused therein shall be liable to a fine of one thousand naira.
(2)
Any person who fails to leave any warehouse or Government warehouse or any part of a warehouse or Government warehouse when requested to do so by any officer shall be liable to a fine of one hundred naira.
(3)
Any person who, except as permitted under this Act, wilfully destroys or damages any goods in a warehouse or Government warehouse shall be liable to a fine of six times the value of the goods or four hundred naira, whichever is the greater, or to imprisonment for two years, or to both.
(4) If -
(a)
except as permitted by the Board, any goods which have been entered for warehousing are removed without being duly warehoused or are otherwise not duly warehoused; or
(b)
any goods which have been deposited in a warehouse or Government warehouse are unlawfully removed therefrom; or
(c)
any goods entered for warehousing are concealed either before or after they have been warehoused,
those goods shall be liable to forfeiture, and any person who removes or conceals any goods as aforesaid shall be liable to a fine of six times the value of the goods or four hundred naira, whichever is the greater, or to imprisonment for two years, or to both.