(1) A person who commits a relevant contravention by making a return under section 12 after the relevant date is guilty of an offence and liable on summary conviction to a class C fine.

(2) A person who commits a relevant contravention under paragraph (a), (b) (save as provided for by subsection (1)), (c), (d), (e) or (f) of section 18 is guilty of an offence and liable -

(a) on summary conviction to a class C fine, or

(b) on conviction on indictment, to a fine or imprisonment for a term not exceeding 2 years or both.

(3) It shall be a defence in proceedings for an offence under this section for the person charged with the offence to prove that the person took all reasonable steps to avoid the commission of the offence.

(4) Summary proceedings for an offence under this section may be brought and prosecuted by the Commission.

(5) Notwithstanding section 10(4) of the Petty Sessions (Ireland) Act 1851, proceedings for an offence under subsection (1) may be instituted within 12 months from the date of the offence.