32E.— (1) A person guilty of an offence under section 32B(7) or (10) shall be liable on summary conviction to a fine not exceeding €2,000, or to imprisonment for a term not exceeding 3 months, or to both.

(2) On conviction for an offence under this Act, the court may, in addition to any other penalty—

(a) order any relevant thing or any apparatus, equipment or other thing to which the offence relates, to be forfeited to a relevant person for destruction or other disposal as the relevant person thinks fit,

(b) upon application made to it by or on behalf of the relevant person, order the person convicted of the offence to pay to the relevant person all or part of the costs of such destruction or disposal subject to such conditions, if any, as are specified in the order.]