Any person who, with intent to defraud‐
(1) removes from any postal matter or telegram any stamp affixed thereon; or
(2) removes from any stamp previously used any mark thereon at a postal or telegraph office; or
(3) knowingly uses a postage stamp which has been obliterated or defaced by a mark made thereon at a post or telegraph office; or
(4) knowingly tampers with a postage stamp by smearing or coating the surface with mucilage or any other substance so that it may be used again at a post or telegraph office,
is guilty of a misdemeanour and is liable to imprisonment for one year or to a fine of one hundred naira.
On the trial of a person charged with the offence of knowingly using a postage stamp which has been obliterated or defaced by a mark made thereon at a post office, proof that the person charged is the writer of the address of anything sent by post on which the stamp is affixed is sufficient evidence that he is the person who used the stamp, until the contrary is shown.
Section 174 of the Criminal Code Act in Nigeria