43 (a) makes a false electronic record or falsifies an electronic record; or (b) dishonestly or fraudulently— (i) makes, affixes any digital signature to, transmits or executes an electronic record or communication; or (ii) causes any other person to make, affix any digital signature to, execute, transmit or execute an electronic record or communication; commits an offence and is liable to a fine not exceeding level twelve or to imprisonment for a period not exceeding ten years or to both such fine and such imprisonment.”. PART VII CUSTOMS AND EXCISE 43 New Part inserted in Cap. 23:02 With effect from the 1st January, 2007, the Customs and Excise Act [Chapter 23:02] is amended by the insertion after Part X of the following Part⎯ “PART XA APPLICATION OF INFORMATION TECHNOLOGY TO CUSTOMS PROCESSES “98A Interpretation in Part XA In this Part— “access”, means gaining entry into, instructing or communicating with the logical, arithmetical or memory function resources of a computer, computer system or computer network; “affixing a digital signature”, in relation to an electronic record or communication, means authenticating the electronic record or communication by means of a digital signature; “computer” means any electronic, magnetic, optical or other high speed data processing device or system which performs logical, arithmetic and memory functions by manipulation of electronic, magnetic or optical impulses and includes all input, output, processing, storage, computer software or communication facilities which are connected or related to the computer in a computer system or a computer network; “computer network” means the interconnection of one or more computers through— (a) the use of satellite, microwave, terrestrial line or other communication media; and (b) terminals or a complex consisting of two or more interconnected computers whether or not the interconnection is continuously maintained;