Section 2: Offences, penalty, etc.

(1) Any person who takes, causes to be taken, induces any other person to take or attempts to take out of Nigeria any of the goods specified in the Schedule to this Act shall be guilty of an offence and liable on conviction to imprisonment for life.
(2) In addition to the penalty specified in subsection (1) of this section-
(a) the goods, as well as any vehicle, vessel, aircraft or other thing whatsoever used in connection with the exportation; and
(b) all the assets, movable or immovable, including motor vehicles, of any person convicted of the offence,
shall be forfeited to the Federal Government.
(3) Any customs officer or other person who aids, counsels, procures or conspires with any person to commit an offence under this section, shall be guilty of an offence and liable on conviction to the same punishment as prescribed for the offence under subsection (1) of this section.
(4) Any offence committed under this Act shall be triable by the Federal High Court.
[1999 No. 62.]