EFFECTS OF KANO STATE SHARIA PENAL CODE LAW ON THE EMBEZZLEMENT OF PUBLIC FUNDS

Abstract

Embezzlement as an act of criminal deception and betrayal of trust, in all its form and
manifestation has not only been perfected in Nigeria but has become the order of the
day- a means of earning a living. The teachings of Islam against embezzlement begin
from its injunctions on morality and all sorts of virtuous conducts. Islam does not approve
fraud in all its forms and dimensions. It is totally condemned and has been categorized
under grave sins in Islam. To be dishonest after being entrusted with a wealth or any kind
of trust, is an aspect of fraud and condemned in Islam. Any form of accumulation from
the public treasury or property is condemned in Islam however little it may be. Even if it
were taken from war booty before its distribution, whatever is taken is a fraud. Hence
Kano State Legislatures enacted a law that provide the punishment for the offence of
embezzlement in a public service. This paper adopted doctrinal legal research method to
examine the offence of Embezzlement and its punishment under the Islamic Law and the
Kano State Shari'ah Penal Code Law 2000. The ndings revealed that although the
Legislatures have the power to enact the law, such law must be in conformity with the
Shari'ah. The provisions of the Kano State Shari'ah Penal Code Law, 2000 categorized
the offence of embezzlement under Hudud offences punishable with amputation which is
contrary to the principles of Shari'ah law, hence the need for its review.
Keywords: Embezzlement, Shari'ah, Punishment, Ta'azir, Funds