Nigerian Electoral Act
Section 71 - Result forms to be signed and countersigned
(1) Every result form completed at the ward, local government, state and national levels in accordance with the provisions of this Act or any guidelines issued by the Commission shall be stamped, signed and countersigned by the relevant officers and polling agents at those levels and copies given to the police officers and the polling agents, where available.
(2) A Presiding Officer or collation officer who fails to stamp and sign a ballot paper result sheet announced by them without lawful reason commits an offence and is liable on conviction to imprisonment for a minimum term of three years without an option of fine.
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