Nigeria

Under Section 12 of the Act, where any person, with intent to defraud sends out to a recipient, electronic messages that materially misrepresents any fact or set of facts upon which could cause a recipient relies on same to suffer any damage or loss, said person commits an offence and shall be liable on conviction to imprisonment for a term of not less than five years or to a fine of not less than N10,000,000.00 or to both fine and imprisonment.