76 Impersonation Regulations Prescribing 77 Procedure

(1) A person who, not being a revenue collector in the employment of the Service, holds himself out as a tax Officer or revenue collector and attempts to collect or collects any revenue due to the State or a Local Government Council, commits an offence and is liable on conviction to a Fine of N250,000.00 (Two Hundred and Fifty Thousand Naira or Imprisonment for 3 years or both and any amount collected by him shall be forfeited to the State or the relevant Local Government Council. Subject to the approval of the State House of Assembly, the Commissioner responsible for Finance may by Order in the Gazette, make regulations generally for carrying into effect the purpose of Clauses 64 – 74 of this Bill.

(2) If for the purpose of obtaining admission to any building or other place or for doing or procuring to be done any act which he would not be entitled to do or procure to be done of his own authority, or for any other unlawful purpose, any person, not being an authorized Officer, assumes 'the name or designation or impersonates the character of an authorized Officer, he shall, in addition to any other punishment to which he may be liable, be liable on conviction to a Fine of Nl00,000.00 or to Imprisonment for a term of 2 years.