Section 119
Impersonation and voting when not qualified(1) Any person who—
(a) applies to be included in any list of voters in the name of some other person, whether such name is that of a person living or dead or of a fictitious person;
(b) having once to his or her knowledge been improperly included in a list of voters under this Act as a voter entitled to vote at any election, applies, except as authorised by this Act, to be included in any other list of voters prepared for any constituency as a voter at an election;
(c) applies for a ballot paper in the name of some other person, whether such name is that of a person living or dead or of a fictitious person;
(d) having voted once at an election applies at the same election for another ballot paper;
(e) votes or attempts to vote at an election knowing that he or she is not qualified to vote at the election; or
(f) induces or procures any other person to vote at an election knowing that such other person is not qualified to vote at the election, commits an offence and is liable on conviction to a maximum fine of N500,000 or imprisonment for a term of 12 months or both.
(2) Any person who commits the offence of impersonation or who aids, abets, counsels or procures the commission of that offence, is liable on conviction to a maximum fine of N500,000 or imprisonment for a term of 12 months or both.
Some of the offences here include:
Double or multiple application for registration or registration
Application or attempt to obtain a ballot paper using another person’s name
Attempt/application to vote more than once at an election
Voting/attempting to vote despite being unqualified
Assisting, encouraging, inducing, procuring an unqualified person to vote at an election.