26.   liable  on  conviction  to  imprisonment  for  a  term  of    not  more  than  2  years  or  a  fine  of   not  more  than  N5,000,000.00  or  to  both  fine  and  imprisonment.       (2)   In   awarding   any   penalty   against   an   offender   under   this   section,   a   court   shall   have   regard  to  the  following  -­‐       (a)  a  refusal  by  the  offender  to  relinquish,  upon  formal  request  by  the  rightful  owner   of   the   name,   business   name,   trademark,   domain   name,   or   other   word   or   phrase   registered,  owned  or  in  use  by  any  individual,  body  corporate  or  belonging  to  either   the  Federal,  State  or  Local  Governments  in  Nigeria;  or       (b)  an  attempt  by  the  offender  to  obtain  compensation  in  any  form  for  the  release  to   the  rightful  owner  for  use  of  the  name,  business  name,  trademark,  domain  name  or   other  word  or  phrase  registered,  owned  or  in  use  by  any  individual,  body  corporate   or  belonging  to  either  the  Federal,  State  or  Local  Government  of  Nigeria.       (3)   In   addition   to   the   penalty   specified   under   this   section,   the   court   may   make   an   order   directing   the   offender   to   relinquish   such   registered   name,   mark,   trademark,   domain  name,  or  other  word  or  phrase  to  the  rightful  owner.     (1)  Any  person  who  with  intent  –     (a)  distributes  or  otherwise  makes  available,  any  racist  or  xenophobic  material  to  the   public  through  a  computer  system  or  network;     (b)  threatens  through  a  computer  system  or  network  –     (i)  persons  for  the  reason  that  they  belong  to  a  group  distinguished  by  race,  colour,   descent,  national  or  ethnic  origin,  as  well  as,  religion,  if  used  as  a  pretext  for  any  of   these  factors;  or     (ii)  a  group  of  persons  which  is  distinguished  by  any  of  these  characteristics;     (c)  insults  publicly  through  a  computer  system  or  network–     (i)  persons  for  the  reason  that  they  belong  to  a  group  distinguished  by  race,  colour,   descent   or   national   or   ethnic   origin,   as   well   as   religion,   if   used   as   a   pretext   for   any   of   these  factors;  or     (ii)  a  group  of  persons  which  is  distinguished  by  any  of  these  characteristics;  or      (d)  distributes  or  otherwise  makes  available,  through  a  computer  system  or  network,   to   the   public,   material   which   denies   or   approves   or   justifies   acts   constituting   genocide   or   crimes   against   humanity,   Commits   an   offence   and   shall   be   liable   on   conviction  to  imprisonment  for  a  term  of  not  more  than  5  years  or  to  a  fine  of  not   more  thanN10,000,000.00  or  both  such  fine  and  imprisonment.       Racist  and   xenophobic   offences.