23334 evsjv‡`k †M‡RU, AwZwi³, A‡±vei 6, 2019 publish or broadcast anything in website or any electronic format which hurts religious sentiment or values, with an intention to hurt or provoke the religious values or sentiments, then such act of the person shall be an offence. (2) If any person commits an offence under sub-section (1), he shall be punished with imprisonment for a term not exceeding 5 (five) years, or with fine not exceeding Taka 10 (ten) lac, or with both. (3) If any person commits the offence referred to in sub-section (1) for the second time or repeatedly, he shall be punished with imprisonment for a term not exceeding 10 (ten) years, or with fine not exceeding Taka 20 (twenty) lac, or with both. 29. Publication, transmission, etc. of defamatory information. (1) If any person publishes or transmits any defamatory information as described in section 499 of the Penal Code (Act XLV of 1860) in website or in any other electronic format, he shall be punished with imprisonment for a term not exceeding 3 (three) years, or with fine not exceeding Taka 5 (five) lac, or with both. (2) If any person commits the offence referred to in sub-section (1) for the second time or repeatedly, he shall be punished with imprisonment for a term not exceeding 5 (five) years, or with fine not exceeding Taka 10 (ten) lac, or with both. 30. Offence and punishment for e-transaction without legal authority.  (1) If any person (a) without legal authority, makes e-transaction over electronic and digital means from any bank, insurance or any other financial institution or any organisation providing mobile money service; or (b) makes any e-transaction though the e-transaction is, from time to time, declared illegal by the Government or Bangladesh Bank, then such act of the person shall be an offence. (2) If any person commits an offence under sub-section (1), he shall be punished with imprisonment for a term not exceeding 5 (five) years, or with fine not exceeding Taka 5 (five) lac, or with both. (3) If any person commits the offence referred to in sub-section (1) for the second time or repeatedly, he shall be punished with imprisonment for a term not exceeding 7 (seven) years, or with fine not exceeding Taka 10 (ten) lac, or with both. Explanation. For carrying out the purposes of this section, “e-transaction” means to deposit or withdraw money into or from any bank, financial institution or a specific account number through digital or electronic medium or to give direction or order for withdrawal, or legally authorized money transaction and transfer of money through any digital or electronic medium by a person for transferring his fund.