Section 231: Counterfeiting documents

Any person who -
a counterfeits or falsifies any document which is required by or under the customs and excise laws or which is used for the transaction of any business relating to customs and excise,
b knowingly accepts, receives or uses any counterfeited or falsified document,
c alters any document after it is officially used, or
d counterfeits any seal, signature, initials or other mark of, or used by, any officer for the verification of such a document or for the security of goods or for any other purpose relating to customs and excise,

commits an offence and liable on conviction to a fine of N 10,000,000 or imprisonment for a term of 10 years or both.