78.—(1) A person guilty of an offence under section 39(17)(e) of the Redundancy Payments Act 1967 as applied to this Act by section 29(7), or 77(1) is liable on summary conviction to a fine not exceeding F44[€5,000].

(2) A person guilty of an offence—

(a) under section 77(2) to (8) and (9)(a),

(b) which consists of contravening any of the relevant statutory provisions by doing otherwise than under the authority of a licence issued by the Authority or, a person prescribed under section 33, something for the doing of which such a licence is necessary under the relevant statutory provisions, or

(c) which consists of contravening a term of or a condition or restriction attached to any such licence as is mentioned in paragraph (b),

is liable—

(i) on summary conviction to a fine not exceeding F45[€5,000] or imprisonment for a term not exceeding F46[12 months] or both, or

(ii) on conviction on indictment to a fine not exceeding €3,000,000 or imprisonment for a term not exceeding 2 years or both.

(3) Nothing in this section shall be construed as creating an indictable offence in respect of regulations made under the European Communities Act 1972.

(4) Where a person is convicted of an offence under the relevant statutory provisions in proceedings brought by the Authority or a prescribed person under section 33, 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 or the prescribed person under section 33 the costs and expenses measured by the court, incurred by the Authority or the prescribed person under section 33 in relation to the investigation, detection and prosecution of the offence including costs and expenses incurred in the taking of samples, the carrying out of tests, examinations and analyses and in respect of the remuneration and other expenses of employees F47[or consultants] and advisers engaged by the Authority or the prescribed person under section 33, as the case may be.