72 Falsification of documents

A person who:

(a) counterfeits or falsifies any document which is required by or for the transaction of any business under this Bill or any Law being administered by the Service;

(b) knowingly accepts, receives or uses any document so counterfeited or falsified;

(c) alters any such document after it is officially issued;

(d) counterfeits any seal, signature, initial or other mark used by any Officer for the verification of such a purpose relating to tax; or

(e) initiates, connives or participates in the commission of any of the offences in paragraphs (a) to (d) of this Clause,

commits an offence and is liable on conviction to a Fine of N500,000.00 (Five Hundred Thousand Naira)or to imprisonment for a term of 3 years or both.