15.
any
loss
of
property
to
another
by
altering,
erasing,
inputting
or
suppressing
any
data
held
in
any
computer,
whether
or
not
for
the
purpose
of
conferring
any
economic
benefits
on
himself
or
another
person,
commits
an
offence
and
is
liable
on
conviction
to
imprisonment
for
a
term
of
not
less
than
3
years
or
to
a
fine
of
not
less
than
7,000,000.00
or
both
fine
and
imprisonment.
(2)
Any
person
who
with
intent
to
defraud
sends
electronic
message
materially
misrepresents
any
fact
or
set
of
facts
upon
which
reliance
the
recipient
or
another
person
is
caused
to
suffer
any
damage
or
loss,
commits
an
offence
and
shall
be
liable
on
conviction
to
imprisonment
for
a
term
of
not
less
than
5
years
and
to
a
fine
of
not
less
than
N10,000,000.00
or
to
both
fine
and
imprisonment.
(3)
Any
person
who
with
intent
to
defraud,
franks
electronic
messages,
instructions,
super
scribes
any
electronic
message
and
or
instruction,
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
(4)
Any
person
employed
in
the
public
or
private
sector,
who
with
intent
to
defraud,
manipulates
a
computer
or
other
electronic
payment
devices
with
the
intent
to
short
pay
or
overpay
or
actually
short
pays
or
overpays
any
employee
of
the
public
or
private
sector,
commits
an
offence
and
shall
be
liable
on
conviction
to
imprisonment
for
a
term
of
not
more
than
7
Years
and
shall
forfeit
the
proprietary
interest
in
the
stolen
money
or
property
to
the
bank,
financial
institution
or
the
customer.
(a)
Any
person
employed
by
or
under
the
authority
of
any
bank
or
other
financial
institutions
who
with
intent
to
defraud,
directly
or
indirectly,
diverts
electronic
mails,
commits
an
offence
and
shall
be
liable
on
conviction
to
imprisonment
for
a
term
of
not
more
than
5
Years
or
a
fine
of
not
more
than
N7,000,000.00
or
to
both
fine
and
imprisonment.
(b)
Any
person
who
commits
an
offence
under
subsection
(4)
above,
which
results
in
material
and/or
financial
loss
to
the
bank,
financial
institution
and/or
customers
shall
in
addition
to
7
years
imprisonment
be
liable
to
refund
the
stolen
money
or
forfeit
any
property
to
which
it
has
been
converted
to
the
bank,
financial
institution
or
the
customer.
(5)
Any
employee
of
a
financial
institution
found
to
have
connived
with
another
person
or
group
of
persons
to
perpetrate
fraud
using
computer
system(s)
or
network,
commits
an
offence
and
shall
be
liable
on
conviction
to
imprisonment
for
a
term
of
not
more
than
7
years
and
shall
in
addition,
refund
the
stolen
money
or
forfeit
any
property
to
which
it
has
been
converted
to
the
bank,
financial
institution
or
the
customer.
(a)
Any
person
who
steals
a
financial
institutions
or
Public
Infrastructure
Terminal
commits
an
offence
and
shall
be
liable
on
conviction
to
imprisonment
for
a
term
of
3
years
or
a
fine
of
N1,000,000.00
or
to
both
fine
and
imprisonment.
Theft
of
Electronic
Devices.