The host at this IP address is obviously operated by cybercriminals. It is running a malware botnet controller which is being used to control infected computers (bots) around the globe using a trojan horse.
Malware botnet controller located at 40.88.44.226 on port 2223 TCP:
$ telnet 40.88.44.226 2223
Trying 40.88.44.226…
Connected to 40.88.44.226.
Escape character is ‘^]’
$ dig +short oka.nerdpol.ovh
40.88.44.226
Referencing malware samples:
MD5 d9933ea3772f724ae6eed3b8c13474cd