Nigerian Penal Code Act
Section 138 - Failure to give notice or information to public officer.
Whoever, being legally bound to give a notice or to furnish information on a subject to a public officer as such, intentionally omits to give that notice or to furnish that information in the manner and at the time required by law, shall be punished-
(a) with imprisonment for a term which may extend to one month or with fine which may extend to twenty naira or with both; or
(b) if the notice or information required to be given is in respect of the commission of an offence or is required for the purpose of preventing the commission of an offence or in order to arrest an offender, with imprisonment for a term which may extend to six months or with fine which may extend to forty naira or with both.
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