(1) Any person who‐
(a) being an agent, corruptly accepts or obtains or agrees to accept or attempts to obtain, from any person, for himself or for any other person, any gift or consideration as an inducement or reward for doing or for forbearing to do or for having after the commencement of this Code done or forborne to do, any act in relation to his principal's affairs or business, or for showing or forbearing to show favour or do favour to any person in relation to his principal's affairs or business; or
Corrupt gift to agent
(b) corruptly gives or agrees to give or offers any gift or consideration to any agent as an inducement or reward for doing or forbearing to do, or for having after the commencement of this Code done or forborne to do, any act in relation to his principal's affairs or business, or for showing or forbearing to show favour or disfavour to any person in relation to his principal's affairs or business; or
Gift to agent of receipt, etc., with intent to mislead principal
(c) knowingly gives to any agent, or, being an agent, knowingly uses with intent to deceive his principal, any receipt, account or other document in respect of which the principal is interested and which contains any statement which is false or erroneous or defective in any material particulars, and which, to his knowledge, is intended to mislead his principal,
is guilty of a misdemeanor and is liable to imprisonment for two years or to a fine of one thousand naira or to both such imprisonment and fine.
(2) For the purposes of this section, the expression "consideration" includes valuable consideration of any kind; the expression "agent" includes any person employed by or acting for another; and the expression "principal" includes an employer.
(3) A person serving under the State or, in the Federal Capital Territory, Abuja, the government of the State, as the case may be, or any local government council, is an agent within the meaning of this section.
(4) A prosecution for an offence under this section of this Code shall not be instituted except by or with the consent of a law officer.
Section 494 of the Criminal Code Act in Nigeria