shall  be  liable  on  conviction  to  imprisonment  for  a  term  of  not  more  than  3  years  or   to  a  fine  of  not  more  than  N3,000,000.00  or  to  such  both  fine  and  imprisonment  and   shall  further  be  liable  to  payment  in  monetary  terms  the  value  of  loss  sustained  by   the   card   holder   or   forfeiture   of   the   assets   or   goods   acquired   with   the   funds   from   the   account  of  the  cardholder.       (6)  Any  person,  other  than  the  cardholder  or  a  person  authorized  by  him,  who,  with   the  intend  to  defraud  the  issuer  or  a  creditor,  signs  a  card  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  N1,000,000.00.     (7)   Any   person   who,   with   intent   to   defraud   an   issuer   or   a   creditor,   uses,   for   the   purpose   of   obtaining   money,   goods,   services,   or   anything   else   of   value,   a   card   obtained  or  retained  fraudulently  or  a  card  which  he  knows  is  forged  or  expired,  or   who   obtains   money,   goods,   services,   or   anything   else   of   value   by   representing,   without   the   consent   or   authorization   of   the   cardholder,   that   he   is   the   holder   of   a   specified  card,  or  by  representing  that  he  is  the  holder  of  a  card  and  such  card  has   been   validly   issued,   commits   an   offence   and   shall   be   liable   on   conviction   to   imprisonment   for   a   term   of   not   more   than   3   years   and   a   fine   of   not   more   than   N1,000,000.00.     (8)   (a)   Any   creditor   who,   with   intent   to   defraud   the   issuer   or   the   cardholder,   furnishes  goods,  services,  or  anything  else  of  value  upon  presentation  of  a  card  which   he  knows  is  obtained  or  retained  fraudulently  or  illegally  or  a  card  which  he  knows  is   forged,  expired,  or  revoked  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   N1,000,000.00  or  to  both  such  fine  and  imprisonment.     (b)   Any   Creditor   who,   with   intent   to   defraud   the   issuer,   or   the   cardholder,   fails   to   furnish   goods,   services,   or   anything   of   value   which   he   represents   in   writing   to   the   issuer  or  the  cardholder  that  he  has  furnished  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  N1,000,000.00  or  to  both  such  fine  and  imprisonment.       (c)   Any   person   who   is   authorized   by   a   creditor   to   furnish   goods,   services,   or   anything   else   of   value   upon   presentation   of   a   card   or   a   card   account   number   by   a   cardholder,   or  any  agent  or  employee  of  such  person,  who,  with  intent  to  defraud  the  issuer,  or   the   cardholder,   presents   to   the   issuer   or   the   cardholder,   for   payment,   a   card   transaction  record  of  sale,  which  sale  was  not  made  by  such  person  or  his  agent  or   employee,  commits  an  offence  and  shall  be  liable  on  summary  conviction  to  a  fine  of   not  more  than  N500,000  and  to  imprisonment  for  3  years.       (d)   Any   person   who,   without   the   creditor’s   authorization,   employs,   solicits   or   otherwise   causes   a   person   who   is   authorized   by   the   creditor   to   furnish   goods,   services  or  anything  else  of  value  upon  presentation  of  a  card  account  number  by  the   cardholder,   or   employs,   solicits   or   otherwise   causes   an   agent   or   employee   of   such   authorized   person,   to   remit   to   the   creditor   a   card   transaction   record   of   a   sale   that