At least 50 were wounded in the attack in the West African nation.
The 36-year-old Enuka Arinsi Efena was taken into custody by the Special Investigation Team (SIT) from the Greater Noida area in New Delhi.
One of the top early foreigners to play for Kolkata's 'Big Three', Chibuzor died after a cardiac arrest at his residence in Aba, Nigeria, according to his former teammate, Emeka Ezeugo.
In his message to the woman, the accused stated that she won the prize in an online lottery draw and if she did not pay the tax for it, a case would be registered against her by the police.
The 26-year-old has played for top clubs in countries such as Nigeria, Morocco, Egypt, Bahrain, and Iraq.
Kerala boy Abdul Razak had helped India qualify to the final. He was replaced in the final, in which India clocked 3:20.60 to finish behind Kenya and second-placed Poland.
The 2008 Olympics long jump silver medallist tested positive for human growth hormone before the Tokyo Olympics.
Gurusinha had an 11-year international career in which he played 41 Tests and 147 ODIs for Sri Lanka. The specialist left-handed batsman is famous for his 65-run knock in the final against Australia at the 1996 World Cup.
Akpojotor, a 31-year-old woman, creates portraits using discarded pieces of ankara, a brightly coloured African fabric.
The attack comes in the wake of yet another similar attack near the Nigerian coast, when eighteen Indians on board a Hong-Kong-flagged vessel were kidnapped by pirates on December 3.