FEDERAL INLAND REVENUE SERVICE (ESTABLISHMENT) ACT

Section 41: Obstruction, etc.

2007Section 41 of 70Federal Republic of Nigeria

Any person who-(a) obstructs, hinders, molests or assaults any person or authorized officer in the performance of any function or the exercise of any power under this Act ;
(b) does anything which impedes or is intended to impede the carrying out of any search, seizure, removal or distraint ;
(c) rescues, damages or destroys anything so liable to seizure, removal or distress or does anything intended to prevent the procuring or giving of evidence as to whether or not anything is liable to seizure, removal or distraint;
(d) prevents the arrest of any person by a person duly engaged or acting or rescues any person so arrested, commits an offence and shall be liable on conviction to a fine not exceeding N200,000.00 or imprisonment for a term not exceeding 3 years or to both fine and imprisonment.

Cite this section

Section 41, FEDERAL INLAND REVENUE SERVICE (ESTABLISHMENT) ACT (2007).

https://repo.podus.ai/laws/federal-inland-revenue-service-establishment-act/section/41/