Nigerian Penal Code Act
Section 157 - Fabricating false evidence defined.
Whoever causes a circumstance to exist or makes a false entry in a book or record or makes a document containing a false statement intending that the circumstance, false entry or false statement may appear in evidence or be used in a judicial proceeding or in a proceeding taken by law before a public officer as such or before an arbitrator and that the circumstance, false entry or false statement so appearing in evidence or so used may cause a person, who in that proceeding is to form an opinion upon the circumstance, entry or statement, to entertain an erroneous opinion touching a point material to the result of the proceeding, is said to fabricate false evidence.
Illustration
(a) A puts jewels into a box belonging to Z with the intention that they may be found in that box and that this circumstance may cause Z to be convicted of theft. A has fabricated false evidence.
(b) A makes a false entry in his shop-book for the purpose of using it as corroborative evidence in a court of justice. A has fabricated false evidence.
(c) A, with the intention of causing Z to be convicted of a criminal conspiracy, writes a letter in imitation of Z' s handwriting purporting to be addressed to a accomplice in such criminal conspiracy and puts the letter in a place which he knows that the police are likely to search. A has fabricated false evidence.
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