41.     (a)  the  identification,  apprehension  and  prosecution  of  offenders;       (b)   the   identification,   tracking   and   tracing   of   proceeds   of   any   offence   or   any   property,  equipment  or  device  used  in  the  commission  of  any  offence;  or       (c)   the   freezing,   removal,   erasure   or   cancellation   of   the   services   of   the   offender   which   enables   the   offender   to   either   commit   the   offence,   hide   or   preserve   the   proceeds   of   any   offence   or   any   property,   equipment   or   device   used   in   the   commission  of  the  offence.       (3)  Any  service  provider  who  contravenes  the  provisions  of  subsection  (1)  and  (2)  of   this   section,   commits   an   offence   and   shall   be   liable   on   conviction   to   a   fine   of   not   more  than  N  10,000,000.00.     (4)   In   addition   to   the   punishment   prescribed   under   subsection   (3)   of   this   section   and   subject  to  the  provisions  of  section  20  of  this  Act,  each  director,  manager  or  officer  of   the  service  provider  shall  be  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  to  both  such  fine  and   imprisonment.     PART  V  -­‐  ADMINISTRATION  AND  ENFORCEMENT        (1)  The  office  of  the  National  Security  Adviser    shall  be  the  coordinating  body  for  all   Co-­‐ordination   and   security  and  enforcement  agencies  under  this  Act  and  shall;   enforcement.   (a)   provide   support   to   all   relevant   security,   intelligence,   law   enforcement   agencies   and  military  services  to  prevent  and  combat  cybercrimes  in  Nigeria;   (b)   ensure   formulation   and   effective   implementation   of   a   comprehensive   cyber   security  strategy  and  a  national  cyber  security  policy  for  Nigeria;     (c)   establish   and   maintain   a   National   Computer   Emergency   Response   Team   (CERT)   Coordination  Center  responsible    for  managing  cyber  incidences  in  Nigeria;   (d)  establish  and  maintain  a  National  Computer  Forensic  Laboratory  and  coordinate   utilization  of  the  facility  by  all  law  enforcement,  security  and  intelligence  agencies;   (e)  build  capacity  for  the  effective  discharge  of  the  functions  of  all  relevant  security,   intelligence,  law  enforcement  and  military  services  under  this  Act  or  any  other  law  on   cybercrime  in  Nigeria;   (f)  establish  appropriate  platforms  for  public  private  partnership  (PPP);   (g)   coordinate   Nigeria’s   involvement   in   international   cyber   security   cooperation   to   ensure  the  integration  of  Nigeria  into  the  global  frameworks  on  cyber  security;  and   (h)  do  such  other  acts  or  things  that  are  necessary  for  the  effective  performance  of