Section 113 — Fraud in relation to stamps

A person who—

(a) removes or causes to be removed from a document any revenue stamp, with intent that the stamp may be reused;

(b) affixes to any other document the revenue stamp which has been removed, for the purpose of evading the payment of duty;

(c) sells or offers for sale, any revenue stamp so removed; or

(d) forges a stamp or any implement for denoting stamp duties, is liable on conviction to imprisonment for a term not exceeding three years or a fine not less than ₦2,000,000.00 or both fine and imprisonment.