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Offense is the AmE spelling. Offence is the older BrE spelling still used by countless millions across the globe (pretty sure India, Aus, NZ and quite a few other Commonwealth countries also use the British one, which is quite a lot of people), from before Noah Webster had fun changing the dictionary in the 19th century to help make the Yanks feel more special about their newfound independence from the Britishers and causing generations of pointless dinner-table arguments over what our favo(u)rite colo(u)r is. It's fun to mix up dialects because variety is the spice of life and English isn't exactly phonetic anyway so who even cares how it's spelt/spelled? (Actually, scratch that. I care. It's obviously loads of fun to make fun of right-whingers for bad spelling cuz/cos I'm classy and mature like that.)
https://en.wikipedia.org/wiki/American_and_British_English_spelling_differences