Nigerian Penal Code Act

Section 310 - Criminal misappropriation of property possessed by deceased person at the time of his death.

Whoever commits criminal misappropriation of property knowing that the property so misappropriated was in the possession of a deceased person at the time of that person's death and has not since been in the possession of any person legally entitled to such possession shall be punished-

(a) with imprisonment for a term which may extend to three years and shall also be liable to fine; and

(b) if the offender at the time of such person's death was employed by him as a clerk or servant, with imprisonment for a term which may extend to seven years and shall also be liable to fine.

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