Section 43: Counterfeiting documents, etc. First Schedule.

Any person who-(a) counterfeits or falsifies any document which is required by or for the transaction of any business under this Act or any law listed in the First Schedule to this Act :
(b) knowingly accepts, receives or uses any document so counterfeited or falsified ;
(c) alters any such document after it is officially issued ;
(d) counterfeits any seal, signature, initial or other mark of, or used by, any officer for the verification of such a purpose relating to tax ; or
(e) being an employee of the Service conspires, connives or participates in the commission of any of the offences in paragraphs (a) to (d) of this section,
commits an offence and shall be liable on conviction to a fine not exceeding N200,000.00 or to imprisonment for a term not exceeding 3 years or to both such fine and imprisonment.