20.— Section 3 of the Principal Act is amended by the substitution of the following subsections for subsection (3):

“(3) Subject to subsection (3A), a person guilty of an offence under subsection (1), (2) or (2A) shall be liable—

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

(b) on conviction on indictment to a fine not exceeding €25,000 or imprisonment for a term not exceeding 2 years, or to both.

(3A) A person guilty of an offence under this Act consisting of a contravention of subsection (1) or (2) of section 58A shall be liable—

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

(b) on conviction on indictment to a fine not exceeding €25,000 or imprisonment for a term not exceeding 5 years, or to both.”.