Section 232: False claims for refunds

Any person who knowingly and willfully submits any false or fraudulent claim for the payment of drawback or the refund of duties, excise Customs duties or other Customs duties or fees in respect of the importation or exportation of goods, or knowingly and willfully makes or files any false affidavit or other document, including electronic document, with a view to securing the payment to himself or others of a drawback or refund greater than that legally due, commits an offence and liable on conviction to a fine of N5,000,000 or imprisonment for a term of five years or both.