18.   19.   offence  and    shall  be  liable  on  conviction  to  imprisonment  for  a  term  of    not  more   than  7  years  or  a  fine  of  not  more  than  N10,000,000.00  or  to  both  fine  and   imprisonment.        (2)   The   following   transactions   shall   be   excluded   from   the   categories   of   contractual   transactions  or  declarations  that  are  valid  by  virtue  of  electronic  signature:       (a)  creation  and  execution  of  wills,  codicils  and  or  other  testamentary  documents;     (b)  Death  certificate;     (c)  Birth  certificate;       (d)  matters  of  family  law  such  as  marriage,  divorce,  adoption  and  other  related   issues;       (e)  issuance  of  court  orders,  notices,  official  court  documents  such  as  affidavit,   pleadings,  motions  and  other  related  judicial  documents  and  instruments;       (f)  any  cancellation  or  termination  of  utility  services;       (g)   any   instrument   required   to   accompany   any   transportation   or   handling   of   dangerous  materials  either  solid  or  liquid  in  nature;     (h)  any  document  ordering  withdrawal  of  drugs,  chemicals  and  any  other  material   either  on  the  ground  that  such  items  are  fake,  dangerous  to  the  people  or  the   environment  or  expired  by  any  authority  empowered  to  issue  orders  for  withdrawal   of  such  items.     (1)   Any   person   that   accesses   or   causes   to   be   accessed   any   computer   or   computer   system   or   network   for   purposes   of   terrorism,   commits   an   offence   and   is   liable   on   conviction  to  life  imprisonment.      (2)  For  the  purpose  of  this  section,  “terrorism”  shall  have  the  same  meaning  under   the  Terrorism  (Prevention)  Act,  2011,  as  amended.     (1)   From   the   commencement   of   this   Act,   no   financial   institution   shall   give   posting   and  authorizing  access  to  any  single  employee.       (2)  Any  person  or  persons  authorized  to  give  access  to  computer  to  employees  and   gives   more   than   one   access   to   any   person   or   persons   is   guilty   of   an   offense   and   is   liable  to  payment  of  a  fine  of  One  Million  Naira  or  Seven  years  imprisonment  or  both.        (3)  Financial  institutions  must  as  a  duty  to  their  customers  put  in  place  effective   counter-­‐fraud  measures  to  safeguard  their  sensitive  information,  where  a  security   breach  occurs  the  proof  of  negligence  lies  on  the  customer  to  prove  the  financial   institution  in  question  could  have  done  more  to  safeguard  its  information  integrity.                                                                               Cyber  Terrorism.     Exceptions  to   Financial   Institutions,   Posting  and   authorized   options.