(1) A person guilty of an offence under section 4(4), 12(6), 23(1) or 28(7) is liable -

(a) on summary conviction, to a class A fine or to imprisonment for a term not exceeding 6 months, or to both, and

(b) on conviction on indictment, to a fine not exceeding €100,000 or imprisonment for a term not exceeding 12 months, or to both.

(2) Proceedings for an offence under this Part may be brought and prosecuted summarily by the Authority.

(3) Where a person is convicted of an offence under this Part, the Court shall, unless it is satisfied that there are special and substantial reasons for not doing so, order the person to pay the costs and expenses, measured by the Court, incurred by the relevant prosecuting authority in relation to the investigation, detection and prosecution of the offence.

(4) Costs and expenses referred to in subsection (3) may include costs and expenses incurred in relation to any one or both of the following:

(a) legal representation at Court, and

(b) the remuneration and other expenses of authorised officers, CVR inspectors, consultants and advisors.