Nigerian Penal Code Act
Section 367 - Making or possessing counterfeit seal with intent to commit forgery.
Whoever makes or counterfeits a seal, plate or other instrument for making an impression intending that the same shall be used for the purpose of committing forgery or with such intent has in his possession such a seal, plate or other instrument knowing the same to be counterfeit, shall be punished with imprisonment for a term which may extend to fourteen years and shall also be liable to fine.
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