Section 99: Offences relating to statement of result.

Any person who, being a Presiding Officer or a Returning Officer at an election-(a) gives a certificate or a statement of result which is false in any material particular; or
(b) Perversely and without lawful authority refuses to deliver any statement of result relating to that election to the officer to whom it is required to be delivered;
(c) does anything that impedes or obstructs proper accreditation, counting, recording or obtaining of the correct result of that election is guilty of an offence and shall on conviction be liable to a fine of N5,000 or to imprisonment for 2 years or to both such fine and imprisonment.