Section 12: Duty to obtain subscriber's name and address.

(1) Any person or entity providing an electronic communication service or remote computing service either by e-mail or any other form shall be required to obtain from the customer or subscriber
(a) full names;
(b) residential address, in the case of an individual
(c) corporate address, in the case of corporate bodies
(2) Any customer or subscriber who-
(a) fails to furnish, the information specified in subsection (1) of this section; or
(b) with the intent to deceive, supplies false information or conceals or disguises the information required under this section, commits an offence and is liable on conviction to imprisonment for a term of not less than three years or a fine of N 100,000.
(3) Any person or entity providing the electronic communication service or remote computing service either by e-mail or any other form, who fails to comply with the provisions of subsection (1) of this section, commits an offence and is liable on conviction to a fine of N 100,000 and forfeiture of the equipment or facility used in providing the service.