91 Use of Weapon to cause injury to a Tax Officer, Revenue Officer or Staff of the Service

(1) A Person who, in the commission of any Offence under this Law, is armed with any Offensive Weapon commits an Offence and is liable on Conviction to Imprisonment for a term of Three (3) Years.

(2) A Person who while armed with an Offensive Weapon, causes Grievous Hurt to a Tax Officer, Revenue Officer or an authorized Staff of the Service in the performance of their function under this Law commits an Offence and is liable on Conviction to Imprisonment for a Term of not less than Five (5) years and shall also be liable to a Fine of not less than ₦100,000.00 (One Hundred Thousand) Naira or both.