Section 26: Oath of Neutrality by Election Officials.

(1) All staff, electoral officers, presiding officers, returning officers and security officials taking part in the conduct of an election shall affirm or swear to an oath of loyalty and neutrality as in the Second Schedule, indicating that they will not accept bribe or gratification from any person, and shall perform their functions and discharge their duties impartially and in the interest of the Federal Republic of Nigeria without fear or favour.
(Second Schedule)
(2) Any person who violates subsection (1), commits an offence and is punishable under section 120 (dereliction of duty).