74B.— (1) Subsection (2) applies where the IAA is of the opinion (in this section referred to as the "relevant opinion") that the IANS—

(a) has failed to comply or fully comply with a relevant provision,

(b) is failing to comply or fully comply with a relevant provision, or

(c) has failed to comply or fully comply with a relevant provision in circumstances that make it likely that the failure will continue or be repeated.

(2) The IAA may give the IANS a notice in writing—

(a) stating the relevant opinion,

(b) specifying the relevant provision as to which the IAA is of that opinion and the reasons why it is of that opinion,

(c) directing the IANS to take such steps as are specified in the notice to remedy the failure concerned or, as the case may be, the matters occasioning it, and

(d) specifying a period (ending not earlier than the period specified in section 74C within which an application under that section against any directions specified in the notice may be made) within which those steps must be taken.

(3) The steps specified in an enforcement notice to remedy any failure or matter to which the notice relates may be framed so as to afford the IANS a choice between different ways of remedying the failure or matter, as the case may be.

(4) Where the IANS makes an application under section 74C(1) against any direction specified in an enforcement notice, the steps specified in the notice need not be taken by the IANS pending the determination, withdrawal or abandonment of the application.

(5) The IAA may cancel an enforcement notice by notice in writing given to the IANS.

(6) Where the IANS fails to take the steps specified in an enforcement notice given to it, the IAA may, on notice to the IANS, apply in a summary manner to the High Court for an order requiring the IANS to take those steps (or to take such varied or other steps for the like purpose as may be specified in the order), and the High Court—

(a) may—

(i) make the order sought,

(ii) make the order sought subject to such variations to those steps as may be specified in the order, or

(iii) make the order sought subject to such other steps for the like purpose as may be specified in the order,

or

(b) may dismiss the application,

and, whether paragraph (a) or (b) is applicable, may make such order as to costs as it thinks fit in respect of the application.

(7) Without prejudice to the powers of the High Court to enforce an order under subsection (6)(a), if the IANS fails to comply with the order it shall be guilty of an offence and liable on conviction on indictment to a fine not exceeding €150,000.]