77 Use of false Taxpayer Identification Number (TIN)

(1) A Person who knowingly or recklessly uses a false Taxpayer Identification Number (TIN) on a Tax Return or other Document prescribed or used for the purposes of this Law, commits an Offence and is liable on conviction to a Fine not exceeding ₦100,000.00 (One Hundred Thousand Naira) or to Imprisonment not exceeding One (1) year or both.

(2) A Person who uses a TIN of another Person is treated as having used a false TIN, unless the TIN has been used in the circumstances specified in Section 3 (5) of the Revenue Code.