20. — (1) A person who carries on business, or holds himself or herself as carrying on business—

(a) as a tour operator F28[…], in contravention of section 4, or

(b) as a travel agent F28[…], in contravention of section 5,

commits an offence and is liable—

(i) on summary conviction, to a class A fine, or

(ii) on conviction on indictment, to a fine not exceeding €250,000.

(2) A person who for the purposes of obtaining for himself or herself or any other person a licence under section 6 makes a statement which he or she knows to be false or misleading or who recklessly makes a statement which is false in a material particular commits an offence and is liable—

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

(b) on conviction on indictment, to a fine not exceeding €50,000, and any such licence obtained by him or her as a result of that statement is void and of no effect.

(3) Where a person is convicted of an offence under this section the court shall, unless it is satisfied that there are special and substantial reasons for not so doing, order that person to pay to the Minister the costs and expenses, measured by the court, incurred by the Minister in relation to the investigation, detection and prosecution of the offence.]