20. Amendment of section 3 of Principal Act.
Section 3 of the Principal Act is amended by the substitution of the following subsections for subsection (3):
"(3) Subject to subsection (3A), a person guilty of an offence under subsection (1), (2) or (2A) shall be liable -
(a) on summary conviction to a fine not exceeding €5,000 or imprisonment for a term not exceeding one year, or to both, or
(b) on conviction on indictment to a fine not exceeding €25,000 or imprisonment for a term not exceeding 2 years, or to both.
(3A) A person guilty of an offence under this Act consisting of a contravention of subsection (1) or (2) of section 58A shall be liable -
(a) on summary conviction to a fine not exceeding €5,000 or imprisonment for a term not exceeding one year, or to both, or
(b) on conviction on indictment to a fine not exceeding €25,000 or imprisonment for a term not exceeding 5 years, or to both.".