Nigerian Penal Code Act
Section 167 - Causing disappearance of evidence of offence or giving false information to screen offender.
Whoever, knowing or having reason to believe that an offence has been committed, causes any evidence of the commission of the offence to disappear with the intention of screening the offender from legal punishment, or with a like intention of intending to prevent his arrest gives an information respecting the offence which he knows or believes to be false or harbours or conceals a person whom he knows or has reason to believe to be the offender, shall be punished with imprisonment for a term which may extend to five years and shall also be liable to fine.
Explanation
In this section the word "offence" includes an act done outside the Federal Capital Territory, Abuja, which if done in the Federal Capital Territory, Abuja would be an offence and the punishment for the offence shall be deemed to be the same as the punishment would be if the act were done in the Federal Capital Territory, Abuja.
Illustration
A, knowing that B has murdered Z, assists B to hide the body with the intention of screening B from punishment. A is liable to imprisonment for five years and also to fine.
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