(1) A person who does not comply with section 9(2), 11(7), 12A, 16, 17, 19 or 19A any provision of regulations in regard to any matter to which the foregoing sections relate shall be liable to a penalty of €4,000.
(2) A person who is not a registered person and who, on or after the specified day, issues an invoice in which an amount of tax is stated shall be liable to a penalty of €4,000.
(2A) Any person who, otherwise than under and in accordance with section 12A or 17(4)(a), issues an invoice in which an amount of flat-rate addition is stated shall be liable to a penalty of €4,000.
(3) Where a person mentioned in subsection (1) or (2) or (2A) is a body of persons, the secretary shall be liable to a separate penalty of €4,000.
(3A) A person who does not comply with subsection (3) of section 18 or with a requirement of an authorised officer under that section shall be liable to a penalty of €4,000.
(3AA) Where a person is authorised in accordance with section 10(9)(c)