Any person who, with intent to defraud‐
(1) without lawful authority or excuse, makes, signs, or executes, for or in the name or on account of another person, whether by procuration or otherwise, any document or writing; or
(2) knowingly utters any document or writing so made, signed, or executed, by another person, is guilty of a felony and is liable to imprisonment for seven years.
Section 473 of the Criminal Code Act in Nigeria
Act structure