Section 433

Any person who corruptly receives or obtains, or corruptly agrees to receive or obtain, any property or benefit of any kind upon an agreement or understanding that he will help any person to recover anything which has been obtained by means of any act constituting a felony or misdemeanour, or by any act done at a place not in Nigeria, which if it had been done in Nigeria would have constituted an offence, and which is an offence under the laws in force in the place where it was done, is, unless he has used all due diligence to cause the offender to be brought to trial for the offence,

Chapter 40: Frauds by Trustees and 0fficers of Companies and Corporations: False Accounting.