Section 439 of the Criminal Code Act in Nigeria. False accounting by public officer

Any person who, being an officer charged with the receipt, custody, or management of any part of the public revenue, knowingly furnishes any false statement or return of any money or property received by him or entrusted to his care, or of any balance of money or property in his possession or under his control, is guilty of a misdemeanor and is liable to imprisonment for two years.

Section 439 of the Criminal Code Act in Nigeria

Act structure