18.
19.
offence
and
shall
be
liable
on
conviction
to
imprisonment
for
a
term
of
not
more
than
7
years
or
a
fine
of
not
more
than
N10,000,000.00
or
to
both
fine
and
imprisonment.
(2)
The
following
transactions
shall
be
excluded
from
the
categories
of
contractual
transactions
or
declarations
that
are
valid
by
virtue
of
electronic
signature:
(a)
creation
and
execution
of
wills,
codicils
and
or
other
testamentary
documents;
(b)
Death
certificate;
(c)
Birth
certificate;
(d)
matters
of
family
law
such
as
marriage,
divorce,
adoption
and
other
related
issues;
(e)
issuance
of
court
orders,
notices,
official
court
documents
such
as
affidavit,
pleadings,
motions
and
other
related
judicial
documents
and
instruments;
(f)
any
cancellation
or
termination
of
utility
services;
(g)
any
instrument
required
to
accompany
any
transportation
or
handling
of
dangerous
materials
either
solid
or
liquid
in
nature;
(h)
any
document
ordering
withdrawal
of
drugs,
chemicals
and
any
other
material
either
on
the
ground
that
such
items
are
fake,
dangerous
to
the
people
or
the
environment
or
expired
by
any
authority
empowered
to
issue
orders
for
withdrawal
of
such
items.
(1)
Any
person
that
accesses
or
causes
to
be
accessed
any
computer
or
computer
system
or
network
for
purposes
of
terrorism,
commits
an
offence
and
is
liable
on
conviction
to
life
imprisonment.
(2)
For
the
purpose
of
this
section,
“terrorism”
shall
have
the
same
meaning
under
the
Terrorism
(Prevention)
Act,
2011,
as
amended.
(1)
From
the
commencement
of
this
Act,
no
financial
institution
shall
give
posting
and
authorizing
access
to
any
single
employee.
(2)
Any
person
or
persons
authorized
to
give
access
to
computer
to
employees
and
gives
more
than
one
access
to
any
person
or
persons
is
guilty
of
an
offense
and
is
liable
to
payment
of
a
fine
of
One
Million
Naira
or
Seven
years
imprisonment
or
both.
(3)
Financial
institutions
must
as
a
duty
to
their
customers
put
in
place
effective
counter-‐fraud
measures
to
safeguard
their
sensitive
information,
where
a
security
breach
occurs
the
proof
of
negligence
lies
on
the
customer
to
prove
the
financial
institution
in
question
could
have
done
more
to
safeguard
its
information
integrity.
Cyber
Terrorism.
Exceptions
to
Financial
Institutions,
Posting
and
authorized
options.