Section 7: Frustrating investigation

Any person who, with intent to defraud or conceal an offence or frustrate the investigation and prosecution of offenders under this Act or under any other enactment-(a) destroys, alters, mutilates, or falsifies any book or document, dress or clothing which could serve as evidence or exhibits,
(b) omits, or is privy to omitting, any material particular from any such document, book, dress or clothing,
commits a felony and is liable on conviction to a term of imprisonment not exceeding 3 years or to a fine not exceeding N200,000.00 or both.