Any person who, being empowered under the provisions of any enactment or authorised by the Minister charged with responsibility for postal matter to frank postal matter, superscribes any postal matter‐
[L.N. 112 of 1964.]
(a) which does not relate to the business of his office or department; or
(b) into which there has been inserted any letter or other thing which does not relate to such business,
with intent to avoid payment of the postage on such postal matter or other letter or thing inserted as aforesaid into such postal matter, is guilty of an offence, and is liable to a fine of two hundred naira.
Section 169 of the Criminal Code Act in Nigeria