(1) An employer who contravenes section 12 shall be guilty of an offence and shall be liable on summary conviction to a fine not exceeding €5,000.

(2) Subject to subsection (3), a responsible person who contravenes section 12(4) shall be guilty of an offence and shall be liable on summary conviction to a class A fine.

(3) In proceedings for an offence under subsection (2), it shall be a defence for a person against whom such proceedings are brought to show that, having exercised all reasonable professional care and skill, he or she had reasonable grounds for believing that the employer had complied with the obligations imposed on an employer under section 12.