48.—(1) Any person who—

(a) makes any false or misleading statement in any application or notice of appeal under this Act or in any document required thereunder or otherwise gives false or misleading information to the Authority or Appeal Board,

(b) being a licensee who has been notified of the suspension or revocation of the licence, produces the licence or identity card to any other person with a view to providing a security service for that F24[person,]

(c) being a licensee, fails or refuses to keep any prescribed records or to furnish to the Authority any prescribed information or F24[returns, or]

F25[(d) falsely represents himself or herself to be an inspector,]

is guilty of an offence and liable on summary conviction to a fine not exceeding €3,000 or imprisonment for a term not exceeding 12 months or both.

(2) Where—

(a) an offence under this Act is committed by a body corporate, and

(b) the offence is proved to have been committed with the consent, connivance or approval of, or to have been attributable to any neglect on the part of, a person who was either—

(i) a director, manager, secretary or other similar officer of the body corporate, or

(ii) a person purporting to act in any such capacity,

that person is also guilty of an offence and liable to 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) shall apply in relation to the acts or defaults of a member in connection with the member's functions of management as if he or she were a director or manager of the body corporate.

(4) Subsections (2) and (3) shall apply, with the necessary modifications, in relation to offences under this Act committed by an unincorporated body.

(5) The Authority may bring and prosecute summary proceedings for an offence under this Act.

F26[(6) Where a person is convicted of an offence under this Act, prosecuted by the Authority, the court shall, unless it is satisfied that there are special and substantial reasons for not so doing, order the person to pay to the Authority the costs and expenses, measured by the court, incurred by the Authority in relation to the investigation, detection and prosecution of the offence.]