Section 116 Nigeria Tax Administration Act 2025

Section 116 of the Nigeria Tax Administration Act 2025 is about Use of weapon. It provides as follows:

(1) A person who, in the commission of an offence under this Act, is armed with any offensive weapon is liable on conviction to imprisonment for a
term not exceeding five years.

(2) A person who, while armed with an offensive weapon, causes injury to any officer or authorised officer of the relevant tax authority in the performance of any function or duty under this Act, is liable on conviction to imprisonment for a term not exceeding 10 years.