Section 55: Actions detrimental to an investigation.

1 This section applies if a person knows or suspects that a relevant organisation or its authorised officer is acting or proposing to act, in connection with—
a a confiscation investigation;
b a forfeiture investigation;
c a civil recovery investigation; or
d a detained cash investigation.

2 The person commits an offence if —
a he makes a disclosure which is likely to prejudice the investigation, or
b he falsifies, conceals, destroys or otherwise disposes of, or causes or permits the falsification, concealment, destruction or disposal of documents which are relevant to the investigation.

3 A person does not commit an offence under subsection (2) (a) if the Court is satisfied that—
a he does not know or suspect that the disclosure is likely to prejudice the investigation, and
b the disclosure is made compliance with a requirement imposed under or by virtue of —
(i) this Act,
(ii) the Money Laundering (Prohibition) Act,
(iii) the Terrorism (Prevention) Act, or
(iv) any other Law in force in Nigeria.
Act No. 11, 2011. Act No. 10, 2011.

4 A person who commits an offence under this section is liable on conviction to a fine of at least N2,000,000 or imprisonment for a term not more than two year or both.