Section 133: General offence relating to warehouse

1 Any person who, except with the authority of the proper officer, opens any of the doors or locks of a bonded warehouse or government warehouse or makes or obtains access to any such warehouse or government warehouse or to any goods warehoused therein commits an offence and is liable on conviction to a fine of N 10,000,000 or imprisonment for a term of five years or both.

2 Any person who fails to leave any bonded warehouse or government warehouse or any part of a bonded warehouse or government warehouse when requested to do so by any officer commits an offence and is liable to a fine of N5,000,000 or to imprisonment for a term of three years or both.

3 Any person who, except as permitted under this Act, willfully destroys or damages any goods in a bonded warehouse or government warehouse commits an offence and is liable on conviction to a fine of N10,000,000 or imprisonment for a term of five years or both.

4 Where -
a except as permitted by the Service, any goods which have been entered for warehousing are removed without being duly warehoused or are otherwise not duly warehoused;
b any goods which have been deposited in a warehouse or government warehouse are unlawfully removed there from; or
c any goods entered for warehousing are concealed either before or after they have been warehoused,

those goods shall be liable to forfeiture, and any person who removes or conceals any goods as aforesaid commits an offence and is liable on conviction to a fine of 25,000,000 or imprisonment for a term of 10 years or both.