Section 230: Concealing or destroying invoices or other documents

Any person who -
a willfully conceals or destroys any invoice or other document, including electronic documents, relating to goods imported into or exported from the Federal Republic of Nigeria after an inspection of the goods has been demanded by the Service, or
b conceals or destroys at any time any such invoice or other document, including electronic documents for the purpose of suppressing any evidence of fraud in the invoice or other document, including electronic document,

commits an offence and is liable on conviction to a fine of N2,000,000 or imprisonment for a term not more than three years or both.