Regulation 8 of the Principal Regulations is amended by substituting the following paragraphs for paragraph (7):
“(7) An undertaking that fails to comply with a condition attached to its general authorisation commits an offence.
(8) An offence under this Regulation is triable either summarily or on indictment.
(9) In proceedings for an offence under paragraph (7), it is a defence to establish that
(a) reasonable steps were taken to comply with the relevant condition, or
(b) it was not possible for that condition to be complied with.
(10) An undertaking found guilty of an offence under paragraph (7) is liable on conviction
(a) if the offence is tried summarily, to a fine not exceeding €5,000, or
(b) if the offence is tried on indictment and the undertaking is a body corporate, to a fine not exceeding
(i) €5,000,000,
or
(ii) if 10 per cent of the turnover of the undertaking is greater than that amount, an amount equal to that percentage, or
(c) if the offence is tried on indic