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Warning! Commit Any of These Offences on Election Day and Go to Jail
As Nigerians head to the polls for the 2023 general elections to elect leaders in various capacities across the country, certain rules have been laid down for which offenders are liable to penalties ranging from fine, jail terms or both.
Against this background, it’s critical that the electorate get to intimately understand the laws and what constitutes as electoral offences and how to avoid all that before, during and after the elections.
According to the Independent National Electoral Commission, INEC, anyone in breach of any of these provisions is liable to being arrested and charged to court and prosecuted by INEC after investigation by the relevant Security Agencies.
The offences and corresponding penalties are contained in the Commission’s Electoral Offences and Penalties published in February 2019.
These are some of the electoral offences prescribed by Nigerian Law as of December 31, 2018.
Voter Registration
OFFENCE: Registering more than once, unlawful possession of a voter’s card, selling or buying of voters card
PENALTY: A fine not exceeding N100,000 or imprisonment for one year or both
OFFENCE: Giving false information in any application for registration as a voter
PENALTY: A fine not exceeding N500,000 or 12 months imprisonment or both
OFFENCE: Hindering another person from registering as a voter
PENALTY: A fine not exceeding N500,000 or 5 years imprisonment or both.
OFFENCE: Impersonating a registration official, carrying out registration of persons illegally or forging a registration card
PENALTY: A maximum fine of N1,000,000 or 12 months imprisonment or to both.
Nomination
OFFENCES:
(a) Forging a nomination paper or result form;
(b) Wilfully defacing or destroying a nomination paper or result form;
(c) Delivering to an electoral officer a forged nomination paper or result
(d) Signs a nomination paper or result form as a candidate in more than one constituency at the same election
PENALTY: Person who commits an offence under subsection (1) of this section is liable on conviction to a maximum term of imprisonment for 2 years.
Ballot Papers and Ballot Boxes
OFFENCES:
a. Unlawful possession of a ballot paper
b. Illegal printing of ballot papers
c. Illegal production or importation of ballot boxes.
PENALTY: A maximum fine of N50,000,000 or for a term of imprisonment of not less than 10 years or both.
Disorderly Behaviour at Political Meetings
OFFENCE: To act in a disorderly manner or be in possession of offensive weapon of a political meeting
PENALTY: A maximum fine of N500,000 or imprisonment for 12 months or both
Improper Use of Voter Card
OFFENCE: Unlawful giving of a voter’s card to some other person for use at an election other than, an officer appointed to do so; being in possession of more than one voters cards
PENALTY: A maximum fine of N1,000,000 or imprisonment for 12 months or both
Improper Use of Vehicles
OFFENCE: Conveying any person to a registration office or to a polling unit by government vehicle or boat, except in respect of a person who is entitled to use such vehicle or boat
PENALTY: A maximum fine of N500,000.00 or imprisonment for six months or both
Impersonation and Voting when not Qualified
OFFENCE: A person voting or attempting to vote at an election when he/she is not qualified, or inducing a person to vote at an election knowing that such person is not qualified.
PENALTY: A maximum fine of N500,000 or 12 months imprisonment or both.
Dereliction of Duty/ False result
OFFENCE: A Polling Officer failing to report on time or to discharge his duties on an election day without lawful excuse
PENALTY: On conviction to a maximum fine of N500,000 or 12 months imprisonment or both.
OFFENCE: Announces or publishing a false election result
PENALTY: 36 months imprisonment.
Announcing or Publishing A False Election Result
OFFENCE: Returning Officer or Collation Officer or person delivering a false certificate of return.
PENALTY: 3 years imprisonment without an option of fine.
Bribery and Conspiracy: Vote Buying
OFFENCES
a. Paying money to any other person for bribery at any election. On conviction to a maximum fine of N500,000 or 12 months imprisonment or both.
b. Receiving any money or gift, for voting or to refrain from voting at any election.
PENALTY: A maximum fine of N500,000 or imprisonment for 12 months or both
Requirement of Secrecy in Voting
OFFENCES:
a. Not maintaining the secrecy of voting at a polling unit.
b. Interfering with a voter casting his vote
PENALTY: A maximum fine of N100,000 or to imprisonment for a term of 6 months or both.
Wrongful Voting and False Statements
OFFENCES:
a. Illegal voting at an election
b. Publishing any statement of the withdrawal of a candidate or about his personal character.
PENALTY: A maximum fine of N100,000 or imprisonment for a term of 6 months or both.
Voting by Unregistered Persons
OFFENCE: To bring into a polling unit during an election a voter’s card issued to another person
PENALTY: A fine of N100,000 or to imprisonment for a term of 6 months or both.
Disorderly Conducts at Elections
OFFENCE: Inciting others to act in a disorderly manner
PENALTY: A maximum fine of N500,000 or imprisonment for a term of 12 months or both.
OFFENCES:
Within a distance of 300 meters of a polling unit
a. Canvassing for votes, persuading any voter not to vote for any particular candidate or being in possession of any offensive weapon, wear or display any notice, symbol, photograph or party card
b. Using any vehicle bearing the colour or symbol of a political, loitering around a polling unit blaring siren.
OFFENCE: Snatching or destruction of any election material
PENALTY: 24 months imprisonment.
Undue Influence
OFFENCE: Accepting money or any other inducement during an election.
PENALTY: A fine of N 100,000 or imprisonment for a term of 12 months or both.
Threatening
OFFENCES:
a. Threatening a person with violence or injury to compel that person to vote or refrain from voting
b. Preventing any political aspirant from free use of the media vehicles, mobilization of political support and campaign at an election;
PENALTY: A fine of N1,000,000 or imprisonment for a term of 3 years.
Campaign and Campaign Finance
OFFENCE: Unlawful possession of a weapon at a political rally or voting centre
PENALTY: A maximum fine of N2,000,000 or imprisonment for a term of 2 years or both.
OFFENCE: Threatening any person with violence during any political campaign
PENALTY: In the case of an individual, to a maximum fine of N1,000,000 or imprisonment for a term of 12 months. In case of a political party, a fine of N2,000,000 in the first instance, and N500,000 for any subsequent offence.
OFFENCES:
Campaigning in public earlier than 90 days before polling day or ending it less than 24 hours to the election.
A political party, advertising in a newspaper , radio or TV less than 24 hours before polling day
PENALTY: A maximum fine of N500,000
OFFENCES:
Employing State apparatus including the media to the advantage or disadvantage of any political party or candidate at any election.
Unequal allocation of Media time among political parties or candidates
PENALTY: A maximum fine of N500,000 in the first instance and to a maximum fine of N1,000,000.00 for subsequent conviction.
OFFENCE: Broadcasting or publishing any material for the purpose of promoting or opposing a particular political party or a candidate during 24 hours immediately preceding or on polling day.
PENALTY: A maximum fine of N500,000 or to imprisonment for a term of 12 months and in case of a body corporate shall pay a maximum fine of N1,000,000
Offences relating to finances of a political party
OFFENCE: A Political Party possessing any fund outside or retaining funds or other asset remitted to it from outside Nigeria
PENALTY: Forfeiture of the funds or assets to the Commission and in addition may be liable to a fine of not less than N500,000.
Limitations on Election Expenses and Contribution to a Political Party
OFFENCE: A Presidential Candidate incurring more than N1,000,000,000 as election expenses.
PENALTY: Presidential election, to a maximum fine of N1,000,000 or imprisonment for a term of 12 months or both
OFFENCE: A Governorship candidate incurring more than N200,000,000
PENALTY: Governorship election to a fine of N800.000 or imprisonment for a term of 9 months or both
OFFENCE: A Senatorial and House of Representatives candidates exceeding N40,000,000 and N20,000,000 respectively.
PENALTY: Senatorial election to a fine of N600,000 or imprisonment for a term of 6 months or both House of Representatives election to a fine of N500,000 or imprisonment for a term of 5 months or both;
OFFENCE: A candidate for State Assembly election spending more than N10,000,000.
PENALTY: State House of Assembly election to a fine of N300,000 or imprisonment for a term of 3 months or both;
OFFENCE: A candidate for Chairmanship of an Area Council incurring more than ten million naira N10,000,000
PENALTY: In the case of Chairmanship election, to a fine of N300,000 or imprisonment for a term of 3 months or both
OFFENCE: In the case of Councillorship election to an Area Council, exceeding more than the maximum of election expenses of one million naira N1,000,000
PENALTY: Councillorship election, to a fine of N100,000 or imprisonment for a term of one month or both
OFFENCE: An individual or other entity donating more than N1,000,000 to any candidate.
PENALTY: A maximum fine of N500,000 or imprisonment for a term of 9 months or both.
OFFENCES:
Aiding a candidate to forge or falsify a document relating to his expenditure at an election Imprisonment for a term of 10 years.
Refusal by a political party to submit its election expenses to INEC in a separate audited return within 6 months after an election
PENALTY: A maximum fine of N1,000,000 and in the case of failure to submit an accurate audited return within the stipulated period, the court may impose a maximum penalty of N200,000 per day on any party for the period after the return was due until it is submitted to the Commission.
OFFENCE: A political party shall not incur election expenses beyond the limit stipulated in this Act. A political party which contravenes this subsection commits an offence and is liable on conviction.
PENALTY: A maximum fine of N1,000,000 and forfeiture to the Commission of the amount by which the expenses exceed the limit set by the Commission.
An Abuja High Court has cleared the way for the implementation of Nigeria’s new tax regime scheduled to commence on January 1, 2026, dismissing a suit seeking to halt the programme.
The ruling gives the Federal government, the Federal Inland Revenue Service (FIRS) and the National Assembly full legal backing to proceed with the take-off of the new tax laws.
The suit was filed by the Incorporated Trustees of African Initiative for Abuse of Public Trustees, which dragged the Federal Republic of Nigeria, the President, the Attorney-General of the Federation, the President of the Senate, Speaker of the House of Representatives and the National Assembly before the court over alleged discrepancies in the recently enacted tax laws.
In an ex-parte motion, the plaintiff sought an interim injunction restraining the Federal Government, FIRS, the National Assembly and related agencies from implementing or enforcing the provisions of the Nigeria Tax Act, 2025; Nigeria Tax Administration Act, 2025; Nigeria Revenue Service (Establishment) Act, 2025; and the Joint Revenue Board of Nigeria (Establishment) Act, 2025, pending the determination of the substantive suit.
The group also asked the court to restrain the President from implementing the laws in any part of the federation pending the hearing of its motion on notice.
However, in a ruling delivered on Tuesday, Justice Kawu struck out the application, holding that it lacked merit and failed to establish sufficient legal grounds to warrant the grant of the reliefs sought.
The court ruled that the plaintiffs did not demonstrate how the implementation of the new tax laws would occasion irreparable harm or violate any provision of the Constitution, stressing that matters of fiscal policy and economic reforms fall squarely within the powers of government.
Justice Kawu further held that once a law has been duly enacted and gazetted, any alleged errors or controversies can only be addressed through legislative amendment or a substantive court order, noting that disagreements over tax laws cannot stop the implementation of an existing law.
Consequently, the court affirmed that there was no legal impediment to the commencement of the new tax regime and directed that implementation should proceed as scheduled from January 1, 2026.
The new tax regime is anchored on four landmark tax reform bills signed into law in 2025 as part of the Federal Government’s broader fiscal and economic reform agenda aimed at boosting revenue, simplifying the tax system and reducing leakages.
The laws — the Nigeria Tax Act, 2025, Nigeria Tax Administration Act, 2025, Nigeria Revenue Service (Establishment) Act, 2025, and the Joint Revenue Board of Nigeria (Establishment) Act, 2025 — consolidate and replace several existing tax statutes, including laws governing companies income tax, personal income tax, value added tax, capital gains tax and stamp duties.
Key elements of the reforms include the harmonisation of multiple taxes into a more streamlined framework, expansion of the tax base, protection for low-income earners and small businesses, and the introduction of modern, technology-driven tax administration systems such as digital filing and electronic compliance monitoring.
The reforms also provide for the restructuring of federal tax administration, including the creation of the Nigeria Revenue Service, to strengthen efficiency, coordination and revenue collection across government levels.
While the Federal government has described the reforms as critical to stabilising public finances and funding infrastructure and social services, the laws have generated intense public debate, with some civil society groups and political actors alleging discrepancies between the versions passed by the National Assembly and those later gazetted.
These concerns sparked calls for suspension, re-gazetting and legal action, culminating in the suit dismissed by the Abuja High Court.
Reacting to the judgment, stakeholders described the ruling as a major boost for the reforms, saying it has removed all legal obstacles that could have delayed the implementation of the new tax framework.
Former governor of Anambra State, presidential candidate of the Labour Party (LP) in the 2023 election, Mr. Peter Obi, has officially defected to the coalition-backed African Democratic Congress (ADC).
Obi announced the decision on Tuesday at an event held at the Nike Lake Resort, Enugu.
“We are ending this year with the hope that in 2026 we will begin a rescue journey,” Obi said.
The National Chairman of the ADC, David Mark, was among the attendees.
United States Representative Riley Moors has said further military strikes against Islamic State-linked militants in Nigeria could follow recent operations ordered by President Donald Trump, describing the actions as aimed at improving security and protecting Christian communities facing violence.
Moore made the remarks during a televised interview in which he addressed U.S. military strikes carried out on Christmas Day against militant targets in North-west Nigeria.
The strikes were conducted in coordination with the Nigerian government, according to U.S. and Nigerian officials.
“President Trump is not trying to bring war to Nigeria, he’s bringing peace and security to Nigeria and to the thousands of Christians who face horrific violence and death,” Moore said.
He said the Christmas Day strikes against Islamic State affiliates had provided hope to Christians in Nigeria, particularly in areas affected by repeated attacks during past festive periods.
According to U.S. authorities, the strikes targeted camps used by Islamic State-linked groups operating in parts of north-west Nigeria.
Nigerian officials confirmed that the operation was carried out with intelligence support from Nigerian security agencies as part of ongoing counter-terrorism cooperation between both countries.
The United States Africa Command said the operation was intended to degrade the operational capacity of extremist groups responsible for attacks on civilians and security forces.
Nigerian authorities have described the targeted groups as a threat to national security, noting their involvement in killings, kidnappings and raids on rural communities.
Moore said the strikes marked a shift from previous years in which attacks were carried out against civilians during the Christmas period. He said the U.S. administration was focused on preventing further violence by targeting militant groups before they could launch attacks.
U.S. officials have said the military action was carried out with the consent of the Nigerian government and formed part of broader security cooperation between the two countries. Nigeria has received intelligence, training and logistical support from international partners as it seeks to contain militant activity.
Moore had previously called for stronger international attention to attacks on Christian communities in Nigeria and has urged continued U.S. engagement in addressing extremist violence. He said further action would depend on developments on the ground and continued coordination with Nigerian authorities.
Nigerian officials have maintained that counter-terrorism operations are directed at armed groups threatening civilians, regardless of religion, and have reiterated their commitment to restoring security across affected regions.
