Section 160B

Any person who, without the written permission of the Minister of the Federation charged with responsibility for matters relating to finance, makes or sells, or exposes or offers for sale, or uses for the purpose of advertising any material or document on or in which is portrayed a note or coin in any way resembling a currency note, bank note or coin current in Nigeria is guilty of a misdemeanour and is liable to imprisonment for one year, or to a fine of two hundred naira.

Chapter 17 : Offences relating to Posts and Telecommunications