Nigerian Penal Code Act
Section 74 - Imprisonment in default of payment of fine.
If an offence is punishable with fine or with imprisonment and fine the court may direct that in default of payment the offender be imprisoned for a term not exceeding the maximum following scale, that is to say-
exceeds ten shillings and does not exceed two naira- fourteen days;
exceeds two naira and does not exceed twenty naira- one month
exceeds two hundred naira and does not exceed four hundred naira- one year
exceeds four hundred naira- two years.
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