24.— (1) A person who commits an offence under this Part is liable on summary conviction to a fine not exceeding €5,000.

(2) Where an offence under this Part is committed by a body corporate and is proved to have been committed with the consent of or to be attributable to any neglect on the part of any person, being a director, manager, secretary or other officer of the body corporate or a person who was purporting to act in such capacity, that person, as well as the body corporate, commits an offence and is liable to be prosecuted against and punished as if he or she were committing the first mentioned offence.

(3) Proceedings for an offence under this Part may be brought and prosecuted by the Authority.