21 (b) A court which imposes any sentence in terms of this section must, without excluding other relevant factors, consider as aggravating factors— (i) the fact that the offence was committed by electronic means; (ii) the extent of the prejudice and loss suffered by the complainant as a result of the commission of such an offence; and (iii) the extent to which the person gained financially, or received any favour, benefit, reward, compensation or any other advantage from the commission of the offence. Computer related forgery and uttering 12. (1) Any person who unlawfully and intentionally makes a false data document to the actual or potential prejudice of another person is guilty of the offence of computer related forgery. (2) Any person who unlawfully and intentionally passes off a false data document to the actual or potential prejudice of another person is guilty of the offence of computer related uttering. (3) (a) A court which convicts a person of an offence in terms of this section, may impose any sentence, as provided for in section 276 of the Criminal Procedure Act, 1977 (Act No. 51 of 1977), which that court considers appropriate and which is within that court‟s penal jurisdiction. (b) A court which imposes any sentence in terms of this section must, without excluding other relevant factors, consider as aggravating factors— (i) the fact that the offence was committed by electronic means; (ii) the extent of the prejudice and loss suffered by the complainant as a result of the commission of such an offence; and (iii) the extent to which the person gained financially, or received any favour, benefit, reward, compensation or any other advantage from the commission of the offence.