Nigerian Penal Code Act
Section 168 - Taking gratification to screen an offender from punishment.
(1) Whoever accepts or attempts to obtain or agrees to accept a gratification for himself or any other person or a restitution of property to himself or any other person, in consideration of his concealing an offence or of his screening a person from legal punishment for an offence or of his not proceeding against any person for the purpose of bringing him to legal punishment, shall be punished with imprisonment for a term which may extend to five years and shall also be liable to fine.
(2) This section shall not extend to a case in which the offence may lawfully be compounded.
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.
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