29.   (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  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.     (2)   Any   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  shall  be  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  to  both  such   fine  and  imprisonment.      (3)   Any   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  shall   be  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  to  both  fine  and  imprisonment.      (4)  Where  the  offence  under  subsection  (1)  of  this  section  results  in    loss  or  damage,   the  offender  shall  be  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  to  both  such  fine  and  imprisonment.       (5)   Any   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   shall   be   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  such  fine  and  imprisonment.     (6)   Any   persons   who   without   lawful   authority   and   or   appropriate   license   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   shall   be   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  to  both  such  fine  and  imprisonment.     (1)  Any  person  or  organization  who  being  a  computer  based  service  provider  and  or   vendor  does  any  act  with  intent  to  defraud  and  by  virtue  of  his  position  as  a  service   provider,  forges,  illegally  used  security  codes  of  the  consumer  with  the  intent  to  gain   any   financial   and   or   material   advantage   or   with   intent   to   provide   less   value   for   money  in  his  or  its  services  to  the  consumer  shall  if  corporate  organization  be  guilty   of   an   offence   and   is   liable   to   a   fine   of   N5,000,000.00and   forfeiture   of   further     Breach  of   Confidence  by   Service   Providers.