A person who commits an offence under Regulation 123(3), 181, 182(3) or 183(4) is liable -
(a) on summary conviction, to a class A fine or imprisonment for a term not exceeding 12 months, or to both, or
(b) on conviction on indictment, to a fine not exceeding €500,000 or imprisonment for a term not exceeding 3 years, or to both.