Section 118: Improper Use of Vehicles.

(1) No person shall provide for the purpose of conveying any other person to a registration office or to a polling unit any government vehicle or boat, or any vehicle or boat belonging to a public corporation except in respect of a person who is ordinarily entitled to use such vehicle or boat and in emergency in respect of an electoral officer.
(2) Any person who contravenes the provisions of this section, commits an offence and is liable on conviction to a maximum fine of N500,000 or imprisonment for a term of six months or both.