(1) A person who commits an offence under this Act shall be liable -

(a) on summary conviction to a class A fine or to imprisonment for a term not exceeding 12 months or to both, or

(b) on conviction on indictment to a fine not exceeding €60,000 or to imprisonment for a term not exceeding 18 months or to both.

(2) Where a court is determining the sentence to impose on a person convicted of an offence under Part 5 or 6, it shall take account, so far as applicable, of the following indicative and non-exhaustive criteria:

(a) the nature, gravity, scale and duration of the infringement;

(b) any action taken by the person to mitigate or remedy the damage suffered by consumers;

(c) any previous infringements of the provisions of any of those Parts by the person;

(d) the financial benefits gained or losses avoided by the person due to the infringement, if the relevant data are available;