Section 60: Misrepresentation by public officers.

(1) A public officer is guilty of an offence if, in the discharge of his duties under this Act, he presents to another public officer, who is to take a decision thereon or do any other act in relation thereto, information which is false in any material particular, unless he proves that-
(a) such information was supplied to him by another person; and
(b) he exercised all such diligence to prevent the commission of the offence as he ought to have exercised, having regard to the nature of his functions in that capacity and in all the circumstances.
(2) A public officer who is guilty of an offence under subsection (1) of this section is liable on conviction to a fine of not less than N250,000 or not exceeding N500,000 or to imprisonment for a term of three years or to both such fine and imprisonment.