101 Mode of payment and prohibitions

(1) Except as otherwise expressly provided in any Law, any revenue due to any authority in the State shall never be payable or collected in cash by any person or authority, but only by Bank Draft, Electronic Debit or Credit Card, Point-of-Sales Terminal or Money Transfer into the bank account of the Service, and any other electronic means approved by the Board for such purpose.

(2) The Service may deploy its staff to Ministries, Departments, Agencies, etcetera as Desk Revenue Officers who shall be responsible for the collection of revenue, issuance of automated receipts and remittance of the revenue so collected.

(3) Any person who obstructs, hinders or interferes with the performance of the functions of the Desk Revenue Officers commits an offence and shall be liable on conviction to six months imprisonment or a fine of Fifty Thousand Naira or both.