Section 9: Facts and circumstances affecting duty to be set forth in instrument.

All the facts and circumstances affecting the liability of any instrument to duty, or the amount of the duty with which any instrument is chargeable, shall be fully set forth in the instrument; and every person who, with intent to defraud the Government of the Federation or of any State-(a) executes any instrument in which all the said facts and circumstances are not fully and truly set forth; or
(b) being employed or concerned in or about the preparation of any instrument, neglects or omits fully and truly to set forth therein all the said facts and circumstances, shall be guilty of an offence and liable on conviction to a fine of forty naira.