60.—(1) Subject to subsection (2), a person guilty of an offence under section 54, F21[54A,] 57 or 59 is liable—

F22[(a) on summary conviction, to a class A fine or to imprisonment for a term not exceeding 6 months, or to both,]

(b) on conviction on indictment—

(i) in the case of a first offence, to a fine not exceeding €130,000, or to imprisonment for a term not exceeding 5 years, or to both,

(ii) in the case of a second or subsequent offence under the section concerned, to a fine not exceeding €320,000, or to imprisonment for a term not exceeding 10 years, or to both.

(2) Unless it is satisfied that there are special and substantial reasons for not so doing, the court shall order a person to pay to the prosecution the costs and expenses, measured by the court, incurred by the prosecution in relation to the prosecution of an offence under this Part, where the person is convicted of the offence.