21.— Section 7 of the Fuels (Control of Supplies) Act 1982 is amended—

(a) in subsection (3), by substituting the following for all of the words from “shall be liable on summary conviction” to the end of the subsection:

“shall—

(i) 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

(ii) on conviction on indictment, be liable to a fine not exceeding €20,000 or to imprisonment for a term not exceeding 2 years, or to both.”,

and

(b) by inserting the following after subsection (5):

“(6) 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.”.