Delta State Lotteries Law

1. Citation. This Law may be cited as the Delta State Lotteries Law.

2. Interpretation. In this Law, unless the context otherwise requires - "alien" means any person other than a citizen of Nigeria; "appropriate authority" means the member of the Government of the State to whom responsibility for financial policy is for the time being assigned; "Governor" means the Governor of the State; "lottery" means a scheme or the distribution prize by chance; "premises" includes any place whatsoever where a lottery takes place; "State" means Delta State of Nigeria.

3. State Board of Internal Revenue to operate Law. (1) In addition to any other functions conferred upon it under any Law, the State Board Internal Revenue shall have the following functions under this Law - (a) the granting of licences with the approval of the appropriate authority for the conduct of lotteries; (b) the regulations of every aspect of the business of lotteries including, but not limited to the issue and conduct of lotteries and the approval of the applicable rules. (2) No alien shall be allowed to possess a lotteries licence and no such licence shall be issued by the Board in circumstances where an alien will take part in the management or conduct of the lotteries business concerned.

4. Power to enter premises. Any official of the Board not below the rank of an Inspector of Taxes may enter the premises of any lottery operator and inspect the operational records.

5. Power of the appropriate authority to make regulations. The appropriate authority may with the approval of the Executive Council, make regulations generally for carrying into effect the provisions of the Law in particular and without prejudice to the generality of the aforegoing, such regulations may provide for all or any of the following matters - (a) the conditions for the granting, renewal, cancellation and transfer of lotteries licences within the State; (b) the imposition and collection of betting fees on all aspects of lotteries and for other purposes connected therewith; (c) the prescription of the forms and fees payable for various licences issued under and by virtue of the provisions of this Law; (d) the conferring of functions upon officers of the Public Service of the State, or other persons and authorities in relation to the sale of tickets and the remuneration of such other persons or authorities; (e) the deduction by agents, other persons or authorities of the remuneration prescribed from any monies received in the performance of the functions conferred by such regulations on such agents, other persons or authorities; (f) the times within which any requirement of the regulations is to be carried out; and (g) prescribing penalties for breaches or contraventions of any regulations made under this Law.

6. Obstructing payment. It shall also be an offence punishable with a fine of twenty thousand naira or imprisonment for a term not exceeding one year or both for any person to wilfully obstruct, resist, unlawfully assault or manhandle any person or body of persons appointed pursuant to this Law or their servants or agents in the course of the performance of their duties under this Law.