FEDERAL INLAND REVENUE SERVICE (ESTABLISHMENT) ACT
Section 45: Penalty where offenders are armed.
(1) Any person who, in the commission of an offence under this Act, is armed with any offensive weapon commits an offence and shall be liable on conviction to imprisonment for a term not exceeding 5 years.
(2) A person who, while armed with an offensive weapon, causes injury to any officer or authorized officer of the Service in the performance of any function or duty under this Act, commits an offence and shall be liable on conviction to imprisonment for a term not exceeding 10 years.
Cite this section
Section 45, FEDERAL INLAND REVENUE SERVICE (ESTABLISHMENT) ACT (2007).
https://repo.podus.ai/laws/federal-inland-revenue-service-establishment-act/section/45/