Section 120: Dereliction of Duty.

(1) Any officer appointed for the purposes of this Act, who without lawful excuse commits any act or omits to act in breach of his or her official duty commits an offence and is liable on conviction to a maximum fine of N500,000 or imprisonment for a term of 12 months or both.
(2) Any polling official who fails to report promptly at his or her polling unit on an election day without lawful excuse commits an offence of dereliction of duty and is liable on conviction to maximum fine of N500,000 or imprisonment for a term of 12 months or both.
(3) Any polling agent, political party or party agent who conspires to make false declaration of result of an election commits an offence and is liable on conviction to a maximum fine of N500,000 or imprisonment for a term of 12 months or both.
(4) Any person who announces or publishes an election result knowing same to be false or which is at variance with the signed certificate of return commits and offence and is liable on conviction to imprisonment for a term of 36 months.
(5) Any returning officer or collation officer who delivers or causes to be delivered a false certificate of return knowing same to be false, commits an offence and is liable on conviction to imprisonment for a maximum term of three years without an option of fine.
(6) Any person who delivers or causes to be delivered a false certificate of return knowing same to be false to any news media commits an offence and is liable on conviction to imprisonment for a term of three years.