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So how does the scam work?
If you take the bait, you'll be contacted by the perpetrators who'll attempt to establish their credibility as government officials, businessmen, or bankers. They will offer you apparently valid bank accounts and documentation.
But before you can collect your money, some problem arises. A bribe must be paid to an official or a fee or tax must be paid so the money can be transferred. And you as the victim will be asked to pay up in order to receive the promised big payoff. There is no end to fees, bribes, even outright blackmail, that will be extorted from you.
So if you fall victim to this scam you'll just lose your money, right? The scammers often demand the victims to visit the country, in order to collect the money, of course. Once in country, the scammers may try more forceful methods: physical intimidation, even violence. Unlucky victims of this scam that have traveled to collect their money have been murdered.
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Urban Legend Zeitgeist: The Nigerian Scam