Finland

Computer fraud falls under the definition of Fraud. It is explicitly stated in Chapter 36, Section 1 of the Criminal Code of Finland, that a person who, with the intention of obtaining unlawful financial benefit for himself or herself or another, or in order to harm another, either by entering, altering, destroying or deleting data or by otherwise interfering with the operation of a data system, falsifies the end result of data processing and in this way causes another person economic loss, shall be sentenced for Fraud. An attempt is punishable.
Pursuant to Chapter 36, Section 2 of the Criminal Code of Finland, the offence constitutes an Aggravated fraud, if it e.g. involves the seeking of considerable benefit or causes considerable or particularly significant loss, and if the fraud in aggravated also when assessed as a whole. Pursuant to Section 3, the offence constitutes a Petty fraud if, when assessed as a whole, is to be deemed petty. When assessing whether a fraud is petty, the benefit sought, the amount of loss caused, or the other circumstances connected with the offence will be taken into account.
Penalties for Fraud range, according to the offence, from a fine to imprisonment for up to two years, and from imprisonment for at least four months to up to four years for Aggravated Fraud. The penalty for a Petty Fraud is a fine.