The law with regards to electricity theft is that
"Any person who unlawfully disconnects, removes, damages, tampers, meddles with or in any way whatsoever interferes with any electric fittings, meters or other appliances used for generating, transforming, converting, conveyancing, supplying or selling electricity shall be guilty of an offence and liable on conviction to imprisonment for a term not exceeding 21 years."

In Nigeria, the regulatory framework on electric energy theft needs to be improved on to reflect the stack realities on ground. The non-elaborate provision for the offence and punishment of Electricity theft and penalties under the EPSRA, 2005 may be seen as one oversight too many. The reliance on the provisions of Section 1(9) and (10) of the Miscellaneous Offences Act LFN 2004, Section 400 of the Criminal Code Act and Section 94(3) EPSRA, 2005 are inadequate and less elaborate in its definitions and punishment of the offence. Furthermore, the law as it is in Nigeria has less or no business appeal/encouragement either for the existing investors or would-be investors in the sector. The terms of imprisonment as provided under the Miscellaneous Offences Act without any option of fine and a form of restitution to the Discos who are directly affected by such theft is to say the least, grossly unambitious.

https://stephenlegal.ng/dealing-with-electric-energy-theft-in-nigeria-need-for-an-investment-protection-oriented-approach/