20.— Section 4 of the Fuels (Control of Supplies) Act 1971 is amended—

(a) by substituting the following for subsection (4):

“(4) Where an offence under this section is committed by a body corporate and is proved to have been committed with the consent or connivance of, or to be attributable to any neglect on the part of a person being a director, manager, secretary or other officer of such body corporate or a person who was purporting to act in any such capacity, that person shall be guilty of an offence and shall be liable to be proceeded against and punished as if he or she were guilty of the first-mentioned offence.”,

and

(b) by substituting the following for subsection (5):

“(5) Every person who commits an offence under this section shall—

(a) on summary conviction, be liable to a fine not exceeding €5,000 or to imprisonment for a term not exceeding 12 months, or to both, or

(b) on conviction on indictment, be liable to a fine not exceeding €1,000,000 or to imprisonment for a term not exceeding 10 years, or to both.”.