Section 28: Importation and fabrication of e-tools

1 A person who unlawfully produces, supplies, adapts, manipulates or procures for use, imports, exports, distributes, offers for sale or otherwise makes available-
a any device, including a computer program or a component designed or adapted for the purpose of committing an offence under this Act,
b a computer password, access code or similar data by which the whole or any part of a computer system or network is capable of being accessed for the purpose of committing an offence under this Act, or
c any device, including a computer program designed to overcome security measures in any computer system or network with the intent that the devices be utilized for the purpose of violating any provision of this Act, commits an offence and is liable on conviction to imprisonment for a term of not more than 3 years or a fine of not more than =N7,000,000.00 or both.

2 A person who, with intent to commit an offence under this Act, has in his possession any device or program referred to in subsection (1) of this section, commits an offence and is liable on conviction to imprisonment for a term of not more than 2 years or to a fine of not more than =N5,000,000.00 or both.

3 A person who, knowingly and without authority, discloses any password, access code or any other means of gaining access to any program or data held in any computer or network for any unlawful purpose or gain, commits an offence and is liable on conviction to imprisonment for a term of not more than 2 years or to a fine of not more than =N5,000,000.00 or both.

4 Where the offence under subsection (1) of this section results in loss or damage, the offender is liable to imprisonment for a term of not more than 5 years or to a fine of not more than =N10,000,000.00 or both.

5 A person who, with intent to commit any offence under this Act uses any automated means or device or any computer program or software to retrieve, collect and store password, access code or any means of gaining access to any program, data or database held in any computer, commits an offence and is liable on conviction to imprisonment for a term of not more than 5 years or to a fine of not more than =N10,000,000.00 or to both fine and imprisonment.

6 A person who, without lawfully authority or appropriate licence where required, with fraudulent intent, imports, transports or installs within the Federation of Nigeria any tool, implement, item used or designed to be used in making, forging, altering, or counterfeiting any electronic device, commits an offence and is liable on conviction to imprisonment for a term of not more than 7 years or a fine of not more than =N5,000,000.00 or both.