Any person who‐
(1) knowingly and fraudulently puts into a post office anything in or upon which, or in or upon the cover of which there is any letter, newspaper, or other thing, or any writing or mark, not allowed by law to be there placed; or
(2) wilfully subscribes on the outside of anything sent by post a false statement of its contents;
(3) knowingly and fraudulently puts into a post office anything which falsely purports to be a thing falling within any exemption or privilege declared by the laws relating to postal matter,
is guilty of a simple offence and is liable to a fine of one hundred naira.
Section 175 of the Criminal Code Act in Nigeria