90 Obstruction of Tax Officers, Revenue Officers or Staff of the Service in the performance of their Duty

A Person· who obstructs a Tax Officer, Revenue Officer or Staff of the Service in the performance of duties under a Tax Law, commits an Offence and is liable on Conviction to a Fine not exceeding ₦500,000.00 (Five Hundred Thousand Naira) or to Imprisonment not exceeding Two (2) years or both.