Anti-Bribery and Corruption Laws in Nigeria

A. Gifts or benefits in kind (S.10) 

1. Public officers are prohibited from seeking or accepting any property or benefits, whether for themselves or others, as a result of their official duties unless proven otherwise. 

2. Any gifts or benefits received by a public officer from commercial firms, business enterprises or persons who have contracts with the Government are deemed to be received in contravention of the Code of Conduct Act unless the contrary is proved. Public officers may, however, accept personal gifts or benefits from relatives or personal friends to such extent and on such occasions that are recognised by custom. 

3. Gifts or benefit received by a public officer on a public or ceremonial occasion is considered a gift to the institution they represent and is not considered a violation of the provision. 

B. Bribery of public officers (S.12) 

It is prohibited for any individual to offer a public officer any form of property, gift, or benefit as a means to influence or bribe the public officer into granting favours or favourably performing their official duties. 

C. Agents and nominees (s17) 

A public officer who does any act prohibited by the Code of Conduct Act through a nominee, trustee or other agent shall be deemed ipso facto to have committed a breach of the Act. 

A. Official Corruption (S.8, 9(1) and 10) 

It is an offence for any individual to corruptly receive or obtain any benefit in situations involving acts, omissions, favours or disfavours by the individual in their official duties or related matters. It is also an offence for an individual to provide any benefit to a public officer, expecting to receive an act, omission, favour, or disfavour from the public officer in their official duties or related matters.  

B. Gratification and Bribery of Public Officers (S.18) 

It is an offence for a person to offer gratification to a public officer and for a public officer to accept gratification with the intention of influencing the performance or hindrance of official acts. 

C. Bribery for giving assistance regarding Contracts (S.22) 

It is an offence for any person to corruptly offer an advantage to a public servant, and for any public servant to accept such advantage in exchange for their assistance in a contract or sub-contract with a public body. 

Money laundering offences (S.18) 

It is an offence of money laundering for any individual or corporate entity, whether within or outside Nigeria, to intentionally or indirectly conceal the source of funds, convert or transfer them, take them out of the jurisdiction, or gain control over them if they knew or should have reasonably known that the funds or property form proceeds of an unlawful act. 

S.18(6)(f) defined “Unlawful Act” to include corruption, bribery, fraud and, currency counterfeiting. 

A. Official corruption: public official inviting bribes, etc., on account of own actions and persons giving bribes etc., on account of actions of a public official (S.98) 

It is an offence of felony for a person to give any property or benefit to a public officer and for a public officer to receive such property or benefit in exchange for any favour or disfavour shown in their official capacity. 

B. Extortion by public officers (S.99) 

It is an offence for a public officer to take or accept any reward beyond proper pay emoluments for the performance of his duty. 

C. Bargaining for offices in public service (S.112) 

A person who corruptly asks for, receives, obtains, or agrees to any benefit in relation to the appointment of a person into public service, is guilty of a felony.

A. Public servants taking gratification in respect of official act (S.115 and 116) 

Any form of gratification as a motive or reward for using corrupt or illegal means to influence a public officer to perform or refrain from performing an official act, is an offence. Also, a public officer who accepts or obtains any form of gratification apart from lawful payment as a motive or reward for performing or refraining from performing an official act is guilty of an offence. 

B. Offering or giving gratification to public servant (S.118) 

Whoever offers or gives or agrees to give any gratification, whether pecuniary or otherwise, in the circumstances and for any of the purposes mentioned above, is guilty of an offence. 

— Vacation of any elective or nominated office.  

—Disqualification from holding any public office (whether elected or not) for a period not exceeding ten years 

— Seizure and forfeiture to the State of any property acquired by abuse or corruption of office. 

These punishments are without prejudice to the penalties that may be imposed under the Criminal Code or other laws for the same misconduct. 

The provisions of the Constitution of the Federal Republic of Nigeria 1999, relating to the prerogative of mercy, does not apply to any punishment imposed. 15 

— Five to seven years imprisonment, depending on the offence. 

—  Fine of not less than five times the sum of the value of the gratification or one million nairaNGN 1,000,000 , depending on the offence. 

For an individual: an imprisonment term of four to fourteen years or a fine of not less than five times the value of the proceeds of the crime, or both. 16 

For a corporate body: (a) fine of not less than five times the value of the funds or the properties acquired. 17 ; and (b) where the offence persists, revocation of certificate or licence by the regulators. 18  

Three to seven years imprisonment, depending on the type of offence. 

For an Individual:  -  three-year imprisonment term, a fine, or both. 19 

For a Public servant: - seven to fourteen years imprisonment term depending on his status, a fine, or both. 20  

1.Corruption and Abuse of Office (S.63(1)) 

It is an offence for a public officer to receive or attempt to receive any benefit for themselves or others in connection with actions, omissions, favours or disfavours by the public officer in the discharge of their official duties or related matters. 

2. Offering Gratification to a public official (S.64(1)) 

It is an offence for any person to intentionally promise, give or attempt to give any benefit to a public official and an offence for the public official to receive any benefit, with the intention of influencing the public official’s actions in the exercise of their official duties. 

3. Acceptance of Gifts by Agents (S.65(1)) 

An agent who obtains or agrees to obtain any gift or consideration as a reward or inducement to perform or refrain from performing any act related to their principal’s affairs or business is guilty of an offence. 

4. Unlawful Enrichment (S.82) 

Any public official who, under certain circumstances, significantly increases their assets without a reasonable explanation in relation to their lawful income is guilty of a felony. 

5. Bribery in the Private Sector (S.83) 

It is an offence for a person to give an undue advantage to a person in the private sector and an offence for a person in the private sector to accept such undue advantage with the intention of influencing their actions or refraining from acting. 

1. Gratification by an Officer (S.28) 

It is an offence for any person to corruptly request, receive or obtain any property or benefit for themselves or others based on actions, omissions, favours or disfavours related to their official duties. 

2. Corrupt Offers to Public Officers (S.29) 

It is an offence for any person to corruptly provide, obtain or attempt to obtain any benefit for a public officer or any other person, based on the expectation of any act, omission, benefit or detriment to be done or shown to the public officer.  

3. Corrupt Demand by a Person(s) (S.30) 

It is an offence for any person to ask for or receive any benefit on account of actions, omissions, benefits or detriments shown by a public officer in the discharge of their official duties. 

4. Making False Statement or Return (S.32) 

Any person who, being an officer handling state/local government’s revenue or property, knowingly uses any part of the revenue, mismanages or furnishes any false statement or return regarding the money entrusted to him is guilty of an offence.  

5. Gratification through Agents (S.33) 

Any person who corruptly gives or agrees to give any consideration to an agent as an inducement or reward for doing or not doing an act is guilty of an offence. Any agent who knowingly gives false accounts to deceive his principal or any other person is also guilty of an offence.  

6. Bribery for Giving Assistance, etc. regarding Contracts (S.34) 

It is an offence for any person to offer an advantage or inducement to a public officer in exchange for their assistance in a contract or subcontract with a public body.  

1. imprisonment term of two to seven years, depending on the offence; or 
2. fine of up to NGN 360,000, depending on the offence 

1. imprisonment term of one to four years, depending on the offence; or 
2. in the case of Bribery for Giving Assistance etc. with respect to Contracts, refund of the market price of the property and /or a fine of not less than NGN 1,000,000