92 Impersonation

(1) A Person who impersonates a Tax Officer, Revenue Officer or Staff of the Service and attempts to collect or collects any Revenue due to Government, commits an Offence and is liable on Conviction to a Fine of ₦250,000.00 (Two Hundred and Fifty Thousand Naira) or Imprisonment for Three (3) Years or both and any amount collected shall be forfeited to the State or the relevant Local Government Council.

(2) If for the purpose of obtaining admission to any Building or other place or for doing or procuring to be done any act which the Person would not be entitled to do or procure to be done of the Person's own authority or for any other unlawful purpose, any Person, not being an authorized Officer, assumes 'the name or designation or impersonates the character of an authorized Officer, he shall, in addition to any other punishment to which such Person may be liable, be liable on Conviction to a Fine of ₦l00,000.00 (One Hundred Thousand Naira) or to Imprisonment for a Term of Two (2) Years.