Section 218: Abetment.

(1) A person who aides, counsels or abets an offence punishable under this Act, commits an offence and is liable on conviction to the fine or imprisonment prescribed for the offence.
(2) Without prejudice to tiny penalty or fine which may be imposed or prosecution proceeding which may be initiated under this Act or any other Act for the time being in effect, if any staff of the Commission, NEMSA or a licensee enters into or acquiesces in any agreement whether oral or written, abstains from doing, permits, conceals or connives to do any act or thing whereby any theft of electricity is committed, he commits an offence and is liable on conviction to a fine of N500,000 or imprisonment for a term of at least three years or both.