95 Offences in relation to a Tax Officer, Revenue Officer or Staff of the Service

(1) Where a Tax Officer, Revenue Officer or Staff of the Service has derived pecuniary benefits in Cash or Kind as a result of an action or inaction in carrying out official duties, shall be regarded as an Inducement or Bribery.

(2) A Tax Officer, Revenue Officer or Staff of the Service who:

(a) directly or indirectly asks for, or takes in connection with any of the Officer's duties, a Payment or Reward, whether pecuniary or otherwise, or a Promise or Security for any Payment or Reward, not being a Payment or Reward which the Officer is lawfully entitled to receive; or

(b) enters into or acquiesces in any Agreement to do any act or thing, abstain from doing any act or thing, permit or connive in the doing of any act or thing, or conceal any act or thing whereby the Tax Revenue is or may be defrauded or which is contrary to the provisions of a Tax Law or to the proper execution of the Officer's Duty, commits an Offence and is liable on Conviction to a Fine not exceeding ₦500,000.00 (Five Hundred Thousand Naira) or Imprisonment not exceeding Two (2) years, or both.

(3) A Person who:

(a) directly or indirectly offers or gives to a Tax Officer, Revenue Officer or Staff of the Service any Payment or Reward, whether Pecuniary or otherwise, or any Promise or security for any such Payment or Reward, not being a Payment or Reward which the Officer or Staff is lawfully entitled to receive; or

(b) proposes or enters into any Agreement with a Tax Officer, Revenue Officer or Staff of the Service in order to induce the Officer or Staff to do any act or thing, abstain from doing any act or thing, connive at the doing of any act or thing, or concealing any act or thing by which Tax Revenue is or may be defrauded or which is contrary to the provisions of a Tax Law or to the proper execution of the Officer's or Staff's duty, 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, or both.

(4) A Tax Officer, Revenue Officer or Staff of the Service who commits an act specified in sub-section (1) and who volunteers information to the Chairman relating to that act is:

(a) exonerated from Prosecution; but

(b) is liable for Twenty Percent of the Fine that would be imposed on a Person Convicted of an Offence under subsection (1).

(5) A Person who commits an act specified in sub-section (2), and who volunteers information to the Service relating to that act is:

(a) exonerated from prosecution; but

(b) is liable for the amount of Tax unpaid as a result of the Agreement with the Tax Officer, Revenue Officer or Staff of the Service referred to in sub-section (2).

(6) A Tax Officer, Revenue Officer or Staff of the Service convicted of an Offence under sub-section (1) is, in addition to any punishment imposed under that subsection, liable for the amount of Tax unpaid as a result of the Agreement with the Tax Officer, Revenue Officer or Staff of the Service referred to in sub-section (2).

(7) A Person who impersonates a Tax Officer, Revenue Officer or Staff of the Service commits an Offence and is liable on Conviction to a Fine not exceeding ₦500,000.00 or Imprisonment not exceeding Two years or both.