Nigerian Penal Code Act

Section 139 - Furnishing false information.

Whoever, being legally bound to furnish information on a subject to a ma- public officer as such, furnishes as true information on the subject which he knows or has reason to believe to be false, shall be punished-

(a) with imprisonment for a term which may extend to six months or with fine which may extend to forty naira or with both; or

(b) if the information which he is legally bound to give 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 two years or with fine or with both.

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