Any person who, with intent to extort or gain anything from any person‐
(1) accuses or threatens to accuse any person of committing any felony or misdemeanor, or of offering or making any solicitation or threat to any person as an inducement to commit or permit the commission of any felony or misdemeanor; or
(2) threatens that any person shall be accused by any other person of any felony or misdemeanor or of any such act; or
(3) knowing the contents of the writing, causes any person to receive any writing containing any such accusation or threat as aforesaid,
is guilty of a felony and if the accusation or threat of accusation is of‐
(a) an offence for which the punishment of death or imprisonment for life may be inflicted; or
(b) any of the offences defined in Chapter 21 of this Code, or an attempt to commit any of such offences; or
(c) an assault with intent to have carnal knowledge of any person against the order of nature, or an unlawful and indecent assault upon a male person; or
(d) an attempt to commit the offence of rape, or an assault with intent to commit the offence of rape, or an unlawful and indecent assault upon a woman or girl; or
(e) a solicitation or threat offered or made to any person as an inducement to commit or permit the commission of any of the offences aforesaid, the offender is liable to
imprisonment for fourteen years.
In any other case, the offender is liable to imprisonment for three years.
It is immaterial whether the person accused or threatened to be accused has or has not committed the offence or act of which he is accused or threatened to be accused.
Section 408 of the Criminal Code Act in Nigeria