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.