82 Falsification of Documents

A Person who:

(a) counterfeits or falsifies any Document which is required by or for the transaction of any Business under the Revenue Code 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 Section: Commits an Offence and is liable on Conviction to a Fine of ₦500,000.00 (Five Hundred Thousand Naira) or to Imprisonment for a Term of Three (3) years or both.