Oman

ATCO: Article 12 of the Cyber Crime Law.
Article (12)
The penalty with imprisonment for a period not less than one year and not exceeding three years and a fine not less than OMR one thousand and not exceeding OMR three thousands or by either penalty, shall be applied to any person who uses the information technology tools in the commission of informational forgery crimes by changing the nature of such data or the electronic information by addition or deletion or replacement with the intent to use it as proper data or electronic information, acceptable in an informational system legally a matter which might causes personal benefit to him or the other or causes damage to the other. If such data or electronic information is governmental, then the penalty shall be temporary imprisonment for a period not less than three years and not exceeding fifteen years and a fine not less than OMR three thousands and not exceeding OMR fifty thousands. The same punishment provided for in the previous paragraph shall be applied mutatis mutandis to any person who knowingly uses the forged data or electronic information.