No. A person is not criminally liable for an offence simply because he does an act or omits to do an act as commanded by anybody, including police officers or any government official or powerful person. A person is only criminally liable when the act he does or omits to do is expressly stated, in a written and enacted law as an offence and which the penalty for disobedience is also stated. So, just disagreeing with a police officer, or anybody at all, for that matter, on anything which he does not have the backing of a written law to ask you to do, or not to do, which no written law mandates you to do, or forbids you from doing, in which law what the punishment or penalty for not obeying would be clearly stated, does not constitute an offence. See section 36(12) Constitution of the Federal Republic of Nigeria 1999 (as amended)