88 Offences relating to goods under Distress Proceedings

A Person who:

(1) rescues any goods that are the subject of a Distress Proceeding or that have been seized by virtue of a Distress Proceeding; or

(2) before, during, or after any Distress Proceedings or seizure of goods by virtue of the Distress Proceedings, breaks or destroys any goods or documents relating to any goods, to prevent:

(i) the seizure or the securing of the Goods; or

(ii) the proof of an Offence; or

(iii) entry into the Premises to which is the subject of a Distress Proceeding without the permission of the Service, commits an Offence and is liable on Conviction to a Fine not exceeding ₦200,000.00 (Two Hundred Thousand Naira) or Imprisonment not exceeding Two (2) years.