11.— (1) A person who is guilty of an offence under section 9(6) (including an offence under that section as applied by section 10(6)) is liable—

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

(b) on conviction on indictment to a fine not exceeding €10,000 or imprisonment for a term not exceeding 3 years or to both.

(2) Where an offence referred to in subsection (1) has been committed by a body corporate and it is proved that the offence was committed with the consent or connivance, or was attributable to any wilful neglect, of a person who, when the offence was committed, was a director, manager, secretary or other officer of the body corporate, or a person purporting to act in that capacity, that person, as well as the body corporate, is guilty of an offence and may be proceeded against and punished as if he or she were guilty of the first-mentioned offence.

(3) Where the affairs of a body corporate are managed by its members, subsection (2) applies in relation to the acts and defaults of a member in connection with his or her functions of management as if he or she were a director or manager of the body corporate.