尼日利亚所采取的处罚通常会考虑到犯罪行为的严重性。某些犯罪行为可处以 罚款，而非监禁，或者，监禁和罚款并处（例如，关于保留犯罪所得的《经济 与金融犯罪委员会（设立）法》第 16 条和《（禁止）洗钱法》第 17 条，两条均 关于犯罪所得的保留）。《反腐败及其他相关犯罪法》规定，某些妨害司法相关 措施的行为可处以一年或一年以下监禁。虽然《反腐败及其他相关犯罪法》通常会就犯罪行为规定固定期限的刑罚，但《经济与金融犯罪委员会（设立） 法》并未就某些犯罪行为规定最低限度的刑罚。尼日利亚法院有在上述最高和 最低限度内予以处罚的自由裁量权，并无量刑指南可循。法院在立法框架内，依照案例法制定量刑原则，同时考虑到犯罪行为的情节和严重性、其普遍性、罪犯及其行为，以及社会和受害人的利益。《宪法》第 308 条规定，某些职类的公职人员，特别是总统、副总统、州长和 副州长，在任职期间享有近乎绝对的豁免权，从而有效地防止他们在任职期间 遭到起诉、逮捕和监禁。《反腐败及其他相关犯罪法》第 52 条规定，须指定独 立顾问对这些职类公职人员的腐败进行调查，但该规定极少适用。对于拥有豁 免权的公职人员，在其任职期间可以展开调查（Gani Fawehinmi 诉警察总监）。但是，欲对司法人员提起职务腐败诉讼，须事先征得总检察长的同意（《刑法》 第 98C 条）。关于反腐败及其他相关犯罪独立调查委员会、经济与金融犯罪委员 会和警官职能豁免的规定，载于其各自的法律。至于在任州长，出于弹劾或罢免的需要，法律框架已就此设障。 《宪法》第 174 和 211 条（针对各州总检查长）赋予总检察长进行起诉、接管 或中止刑事诉讼的权力，并责令总检察长恰如其分地行使这一自由裁量权，同 时充分考虑到公众的利益、司法的利益和防止滥用司法程序的必要性（州诉 Ilori）。总检察长在行使其宪法权力期间不受限制，被免职和迫于公众舆论的情 况除外。反腐败及其他相关犯罪独立调查委员会和经济与金融犯罪委员会各自 的设立法规规定，它们可在不经征询总检察长意见的情况下，就案件提起诉 讼。诉辩协让由各机构直接协商，但须接受不同级别的司法审查。《经济与金融 犯罪委员会（设立）法》第 14(2)条允许经济与金融犯罪委员会不经进行定罪， 即可根据被告人支付赔偿情况，同时考虑到资产恢复原状、参与犯罪程度、公 共利益、犯罪严重性和配合程度等因素，就指控达成和解。《司法议案》会加大 对诉辩协让和庭外和解的监督力度。 尼日利亚现已规定取保候审的条件，旨在确保被告人出庭受审（《刑事诉讼 法》，第 118-143 条；Bamaiyi 诉州）。 尼日利亚刑法学并不包括假释。但是，《宪法》规定，总统有赦免权（第 175(1)(a)条）。 根据《公共服务细则》，在贿赂、腐败、贪污和挪用公款等“重大案件”中，可 以对被控公职人员下发禁令、处以停职、调职和免职，并列举了相关案例。 《宪法》规定，已决犯和被认定违反《行为守则》者，一律取消在总统、副总 统、州长办公室和国民议会任职的资格。《行为守则局和法庭法》规定，违反本 法者，一律取消担任公职的资格，最长可达十年之久。 尼日利亚《监狱管理局现行通令》规定了一般性改造政策（第 103 条）。《刑事 司法管理议案》就犯人重新融入社会问题作了更为全面的规定。
Nigeria has adopted penalties that generally take into account the gravity of offences. Some offences carry the possibility of a fine instead of, or in addition to, imprisonment (e.g., Section 16, EFCC Act and Section 17, MLPA, both on retention of criminal proceeds). Some obstruction of justice-related measures under the ICPC Act are punishable by one years’ imprisonment or less. While fixed-term sentences for offences generally exist under the ICPC Act, some offences under the EFCC Act do not carry minimum sentences. The Nigerian courts have discretion to impose penalties within the prescribed maximum and minimum limits, and there are no sentencing guidelines. Within the legislative framework, the courts lay down sentencing principles by case law, considering the circumstances and gravity of the offence, its prevalence, the offender and his conduct, and the interests of society and victims.Section 308, Constitution provides near absolute immunity for certain categories of public officials, which effectively prevents their prosecution, arrest and imprisonment while in office, notably the President, Vice-President, state Governors and Deputy Governors. Section 52, ICPC Act provides for the appointment of independent counsel to conduct investigations of corruption in respect of those categories of public officers, although the provision is rarely applied. Public officials covered by immunity can be investigated while in office (Gani Fawehinmi v. IGP). However the consent of the Attorney General is required to institute proceedings for official corruption against judicial officers (Section 98C, Criminal Code). Functional immunities of ICPC, EFCC and police officers are provided for in their respective laws. The legal framework has presented impediments in the case of sitting governors due to the need for impeachment or removal from office. Sections 174 and 211 (for states’ Attorneys General) of the Constitution give the Attorney General powers to prosecute, take over or discontinue criminal proceedings and enjoin him to exercise this discretion judiciously, with due regard to the public interest, the interest of justice and the need to prevent abuse of legal process (State v. Ilori). He is not subject to control in the exercise of his constitutional powers, except for the possibility of removal and public opinion. ICPC and EFCC prosecute cases without reference to the Attorney General under their establishment statutes. Plea bargains are negotiated directly by the agencies subject to varying levels of judicial scrutiny. Section 14(2), EFCC Act allows the EFCC to settle charges without entering a conviction based on the payment of compensation by a defendant, considering factors like restitution of assets, the level of participation in the crime, public interest, magnitude of the offence and cooperation. The Bill on the Administration of Justice would provide greater oversight of plea bargains and out-of-court settlements. Nigeria has established conditions on release pending trial designed to ensure the presence of defendants (Sections 118-143, CPL; Bamaiyi v. State). Parole is not part of the Nigerian criminal jurisprudence. However, the Constitution establishes a prerogative of mercy by the President (Section 175(1)(a)). Interdiction, suspension, reassignment and removal of accused public officers is possible in “serious cases”, including bribery, corruption, embezzlement and misappropriation, under the Public Service Rules. Relevant cases were cited. The Constitution provides for the disqualification of convicted persons and those found to have contravened the Code of Conduct from the offices of President, Vice-President, Governors and the National Assembly. Contraventions of CCBTA provide for disqualification from holding public office for up to ten years. Nigerian Prison Service Standing Orders provide a general rehabilitation policy (Section 103). The reintegration of prisoners is more comprehensively addressed in the Administration of Criminal Justice Bill.