34.
35.
was
not
made
by
such
authorized
person
or
his
agent
or
employee
commits
an
offence
and
shall
be
liable
on
conviction
to
imprisonment
for
a
term
of
not
more
than
3
years
or
to
a
fine
of
not
more
than
N1,000,000.00
or
to
both
such
fine
and
imprisonment.
(9)
Any
person
who
with
intent
to
defraud,
possesses
counterfeit
cards,
invoices,
vouchers,
sales
drafts,
or
other
representations
or
manifestations
of
counterfeit
cards,
or
card
account
numbers
of
another
person,
commits
an
offence
and
shall
be
liable
on
conviction
to
imprisonment
for
a
term
of
not
more
than
5
years
or
to
a
fine
of
not
more
than
N3,000,000.00
or
to
both
such
fine
and
imprisonment.
(10)
Any
person
who
receives,
possesses,
transfers,
buys,
sells,
controls,
or
has
custody
of
any
card-‐making
equipment
with
intent
that
such
equipment
be
used
in
the
manufacture
of
counterfeit
cards
commits
an
offence
and
shall
be
liable
on
conviction
to
imprisonment
for
a
term
of
not
more
than
5
years
or
to
a
fine
of
not
more
than
N7,000,000.00
or
to
both
such
fine
and
imprisonment.
(11)
Any
person
who,
with
intent
to
defraud
another
person,
falsely
alters
any
invoice
for
money,
goods,
services,
or
anything
else
of
value
obtained
by
use
of
a
card
after
that
invoice
has
been
signed
by
the
cardholder
or
a
person
authorized
by
him,
commits
an
offence
and
shall
be
liable
on
conviction
to
imprisonment
for
a
term
of
not
more
than
3
years
or
to
a
fine
of
not
more
than
N5,000,000.00
or
to
both
such
fine
and
imprisonment.
(12)
Any
institution
that
makes
available,
lends,
donates,
or
sells
any
list
or
portion
of
a
list
of
cardholders
and
their
addresses
and
account
numbers
to
any
person
without
the
prior
written
permission
of
the
cardholder(s),
commits
an
offence
and
shall
be
liable
on
conviction
to
a
fine
of
N10,000,000.00.
(13)
An
institution
may
make
available
to
the
Central
Bank
of
Nigeria
or
a
licensed
credit
bureau,
which
seeks
to
determine
only
the
cardholder’s
rating,
any
list
or
portion
of
a
list
of
any
cardholder
and
their
addresses
without
the
permission
of
the
cardholder,
but
must
within
7
working
days,
give
notice
in
writing
of
the
disclosure
to
the
cardholder.
Such
institution
which
fails
to
comply
with
the
requirement
to
notify
the
cardholder,
commits
an
offence
and
shall
be
liable
on
conviction
to
a
fine
of
not
more
than
N1,000,000.00.
Any
person,
other
than
the
issuer,
who
receives
and
retains
possession
of
two
or
more
cards
issued
in
the
name
or
names
of
different
cardholders,
which
cards
he
knows
were
taken
or
retained
under
circumstances
which
constitute
a
card
theft
commits
an
offence
and
is
liable
on
summary
conviction
to
3
years
imprisonment
or
to
a
fine
of
one
N1,000,000.00and
shall
further
be
liable
to
repayment
in
monetary
terms
the
value
of
loss
sustained
by
the
cardholder
or
forfeiture
of
the
assets
or
goods
acquired
with
the
funds
from
the
account
of
the
cardholder.
Any
person
other
than
an
issuer
or
their
authorized
agent
who
�� sells
a
card
or
a
person
who
buys
a
card
from
a
person
other
than
an
issuer
or
their
authorized
agent
Dealing
in
Card
of
Another.
Purchase
or
Sale
of
Card
of
Another.