(1) Where by the provisions of any law of a State the doing of any act or the making of any omission is constituted an offence, those provisions shall apply to every person who is in the State at the time of his doing the act or making the omission.
(2) With regard to any such offence which is of such a nature that it comprises several elements, if any acts or omissions or events actually occur, which, if they all occurred in the State, would constitute an offence, and any of such acts or omissions or events occur in the State, although all or some of the other acts or omissions or events which, if they occurred in the State, would be elements of the offence, occur elsewhere than in the State, then‐
(a) if the act or omission, which in the case of an offence committed wholly in the State would be the initial element of the offence, occurs in the State, the person who does that act or makes that omission is guilty of an offence of the same kind and is liable to the same punishment as if all the subsequent elements of the offence had occurred in the State; and
(b) if that act or omission occurs elsewhere than in the State, and the person who does that act or makes that omission afterwards comes into the State, he is by such coming into the State guilty of an offence of the same kind and is liable to the same punishment, as if that act or omission had occurred in the State and he had been in the State when it occurred.
But in any such case, it is a defence to the charge to prove that the accused person did not intend that the act or omission should have effect in the State. This subsection does not extend to a case in which the only material event that occurs in the State is the death in the State of a person whose death is caused by an act, done or omitted to be done, at a place not in the State and at a time when he was not in the State.
Section 12A of the Criminal Code Act in Nigeria