Section 468

Any person who knowingly avid fraudulently utters a false document or writing, or a counterfeit seal is guilty of an offence of the same kind and is liable to the same punishment as if he had forged the thing in question.

It is immaterial whether the false document or writing, or counterfeit seal, was made in Nigeria or elsewhere.

The term "fraudulently" means an intention that the thing in question shall be used or acted upon as genuine, whether in Nigeria or elsewhere, to the prejudice of some person, whether a particular person or not, or that some person whether a particular person, or not, shall, in the belief that the thing in question is genuine, be induced to do or refrain from doing some act, whether in Nigeria or elsewhere.