(1) A person who commits an offence under Regulation 7(1) shall be liable on summary conviction to a class A fine or to imprisonment for a term not exceeding 12 months, or to both.

(2) Where a person commits an offence under a national measure specified in Regulation 7(3) and, the offence concerned also constitutes an offence under Regulation 7(2), the penalty in respect of the second mentioned offence shall be the penalty specified in the national measure in respect of the first mentioned offence concerned.

(3) Where a person commits an offence under a national measure specified in Regulation 7(4), and the offence concerned also constitutes an offence under Regulation 7(2), the penalty in respect of the second mentioned offence shall be a fine not exceeding 4 per cent of the person's annual turnover in any Member State concerned.

(4) Where a fine is to be imposed in accordance with paragraph (3) but information on the person's annual turnover is not available, the person shall be liable to a fine not exceeding €2 million.