When it comes to regulation, there are two basic laws; The Gaming Machines (Prohibition) Act of 1977 and The Nigerian Criminal Code Act. The former prohibits the ownership of gaming machines and stipulates the penalty. The latter describes what constitutes legal or illegal gambling and also states the penalties involved.
Nigeria has both land-based casinos as well as online websites. The government regulates the land-based casinos, and the local online casino operator as well. However, for international sites, there is no regulation, so anyone can play as long as they have an internet connection and they are of the required age.