Any person who, without lawful authority or excuse, the proof of which lies on him‐
(1) makes, or begins or prepares to make, or uses for any postal purpose, or has in his possession, or disposes of any imitation or representation on paper or any other material, of any stamp used for denoting any rate of postage of Nigeria, or of any other country; or
(2) makes or mends, or begins or prepares to make or mend, or uses, or has in his possession or disposes of, any die, plate, instrument, or material, for making any such imitation or representation,
is guilty of a misdemeanor and is liable to imprisonment for one year or to a fine of one hundred naira and any stamps, and any other such things as aforesaid, which are found in his possession, are forfeited to the State.
For the purposes of this section of this Code, a stamp purporting to denote a rate of postage of any country is to be taken to be a stamp used for postal purposes in that country, until the contrary is shown.
Section 483 of the Criminal Code Act in Nigeria