8.— (1) A person who commits an offence under section 19(4) or 56(20) is liable on summary conviction to a fine not exceeding €100.

(2) A person who commits an offence under section 7(2), 30(7)(b), 30(10), 42(9)(a), 43(17), 45, 49(6), 56(4), 56(15), 56(18), 62(8), 72(6), 74(4)(b), 80(6) or 104(12) is liable on summary conviction to a fine not exceeding €5,000.

(3) A person who commits an offence under section 6(2), 33(3), 53(1), 55(1)(a), 55(11), 61(1)(a), 61(2), 61(12), 63(12)(a), 74(1) or 74(3) is liable on summary conviction to a fine not exceeding €5,000, or imprisonment for a term not exceeding 3 months, or both.

(4) A person who commits an offence under section 12(1), 22(7), 31(15), 31(20), 32(5), 54(6), 57, 58(4), 59(2), 60(2), 63(11), 63(17), 69(7), 70(10) or 79(5) is liable—

(a) on summary conviction, to a fine not exceeding €5,000, or imprisonment for a term not exceeding 3 months, or both, or

(b) on conviction on indictment, to a fine not exceeding €15,000,000, or imprisonment for a term not exceeding 5 years, or both.

(5) In imposing any penalty under subsection (2), (3) or (4), the court shall, in particular, have regard to the risk or extent of injury to human health or the environment arising from the act or omission constituting the offence, and to the polluter pays principle.

(6) Subject to subsection (7), a court of competent jurisdiction may order up to the limit of its jurisdiction that a person guilty of an offence under this Act, in addition to any penalty imposed by the court in accordance with this section, shall carry out all necessary remedial works directed by the court to be necessary towards making good any damage caused by the offence.

(7) If the person who brought the prosecution is willing to undertake some or all of the necessary remedial work, and indicates this to the court, the court may order that the person may do that work, or arrange for it to be carried out on behalf of or jointly with that person, in lieu of the convicted party, and that the cost of the work, undertaken by the person who brought the prosecution, and agreed by the court to have been necessary work towards making good the damage caused by the offence, shall be payable by the convicted party.