Section 228: Customs offence subject to criminal penalties, including false statement, concealment

1 Any person who knowingly and willfully acts or omits to act in any matter, within the jurisdiction of the Service whether or not within the Federal Republic of Nigeria, intended or capable of depriving the Service its lawful duties, Customs duties, fees or other revenue through -
a falsifying, concealing or covering up by any trick, scheme or device a material fact;
b making any materially false, fictitious, or fraudulent statement or representation whether written, electronic or verbal; or
c making or using any false writing or document, including electronic document, knowing the same to contain any materially false, fictitious, or fraudulent statement or entry commits an offence and is liable on conviction to a fine of N3,000,000 or imprisonment for a term not more than three years.

2 Nothing in this section shall be construed to relieve goods from forfeiture under other provision.