F49[44. —(1) A person guilty of an offence under section 4, 9A, 14, 26, 27B or 28 shall be liable—

(a) on summary conviction to a class A fine, or imprisonment for a term not exceeding 6 months or both, or

(b) on conviction on indictment to a fine not exceeding €50,000 or imprisonment for a term not exceeding 2 years or both.

(2) A person guilty of an offence under section 30 shall be liable on summary conviction to a class C fine, or imprisonment for term not exceeding 12 months, or both.

(3) A person guilty of an offence under section 41 shall be liable on summary conviction to a class D fine or imprisonment for a term not exceeding 6 months, or both.

(4) Where an offence under this Act is committed by a body corporate and is proved to have been so committed with the consent or connivance of or to be attributable to any neglect on the part of any person, being a director, manager, secretary or other officer of the body corporate, or a person who was purporting to act in such capacity, that person shall, as well as the body corporate, be guilty of an offence and shall be liable to be proceeded against and punished as if he or she were guilty of the first-mentioned offence.]