Section 147: Offences and penalties relating to drawbacks

1 Where any person obtains or attempts to obtain, or does anything for any person to obtain any amount as drawback of any duty or tax in respect of any goods which a person is not lawfully entitled to or which is greater than the amount he is entitled to, such a person commits an offence and if the offence is committed with intent to defraud, the person is liable on conviction to a fine of N 10,000,000 or imprisonment for a term of three years or both.

2 Any goods in respect of which an offence under subsection (1) is committed, shall be forfeited.