Section 440-448 Penal Code (Northern States) Federal Provisions Act
Section 440, 441, 442, 443, 444, 445, 446, 447, and 448 of the Penal Code Act is under Chapter XXXII of the Act. The chapter is titled “Offences relating to revenue stamps”.
Section 440 Penal Code Act
Revenue stamp defined
For the purposes of this chapter the words “revenue stamp” mean a stamp issued by or under the authority of any government for postal or other revenue purposes.
Section 441 Penal Code Act
Counterfeiting revenue stamp
Whoever counterfeits or knowingly performs any part of the process of counterfeiting any revenue stamp, shall be punished with imprisonment for a term which may extend to seven years and shall also be liable to tine.
Explanation – A person commits this offence who counterfeits by causing a genuine revenue stamp of one denomination to appear like a genuine revenue stamp of a different denomination.
Section 442 Penal Code Act
Having possession of instrument or material for counterfeiting revenue stamp
Whoever has in his possession any instrument or material for the purpose of being used or knowing or having reason to believe that it is intended to be used for the purpose of counterfeiting any revenue stamp, shall be punished with imprisonment for a term which may extend to fourteen years and shall also be liable to fine.
Section 443 Penal Code Act
Making or selling instrument for counterfeiting revenue stamp
Whoever makes or performs any part of the process of making or buys or sells or disposes of any instrument for the purpose of being used or knowing or having reason to believe that it is intended to be used for the purpose of counterfeiting any revenue stamp, shall be punished with imprisonment for a term which may extend to fourteen years and shall also be liable to fine.
Section 444 Penal Code Act
Import, export, use or sale of counterfeit revenue stamps
Whoever imports into Nigeria or exports therefrom or uses as genuine or sells or offers for sale any stamp which he knows or has reason to believe to be a counterfeit of any revenue stamp, shall be punished with imprisonment for a term which may extend to seven years and shall also be liable to fine.
Section 445 Penal Code Act
Having possession of counterfeit revenue stamp
Whoever has in his possession any stamp which he knows to be a counterfeit of any revenue stamp intending to use or dispose of the same as a genuine revenue stamp or in order that it may be used as a genuine revenue stamp, shall be punished with imprisonment for a term which may extend to seven years and shall also be liable to fine.
Section 446 Penal Code Act
Effacing writing from substance bearing revenue stamp, or removing from document a stamp used for it, with intent to cause loss
Whoever fraudulently or with intent to cause loss to any government removes or effaces from any substance bearing any revenue stamp any writing or document for which such revenue stamp has been used or removes from any writing or document a revenue stamp which has been used for such writing or document in order that such revenue stamp may be used for a different writing or document, shall be
punished with imprisonment for a term which may extend to three years or with fine or with both.
Section 447 Penal Code Act
Using revenue stamp known to have been used before
Whoever fraudulently or with intent to cause loss to any government uses for any purpose any revenue stamp which he knows to have been used before, shall be punished with imprisonment for a term which may extend to two years or with fine or with both.
Section 448 Penal Code Act
Erasure of mark denoting that revenue stamp has been used
Whoever fraudulently or with intent to cause loss to any government erases or removes from any revenue stamp any mark put or impressed upon such revenue stamp for the purpose of denoting that the same has been used or knowingly has in his possession or sells or disposes of any such revenue stamp which he knows to have been used, shall be punished with imprisonment for a term which may extend to three years or with fine or with both.
