147.— (1) An accredited body is guilty of an offence if the accredited body—

(a) contravenes section 13, or

(b) fails to discharge a duty to which it is subject under section 14, 17 or 18 or under a provision of the regulations referred to in section 15(1).

(2) A person is guilty of an offence if the person—

(a) contravenes section 44(5) or 119, subsection (1), (2) or (3) of section 125, subsection (1), (2) or (3) of section 145 or section 146,

(b) fails to discharge a duty to which the person is subject under subsection (1) or (2) of section 82 or section 133, or

(c) contravenes a provision of, or fails to discharge a duty to which the person is subject under a provision of, the regulations made under this Act.

(3) A person is guilty of an offence if the person contravenes section 46 (3).

(4) A person is guilty of an offence if the person fails to discharge a duty to which the person is subject under section 90 (4).

(5) A person is guilty of an offence if the person contravenes section 144.

(6) In determining for the purposes of subsection (2) whether a person has contravened section 125(1)(a), the court shall have regard to the matters set out in sections 4 and 5 and also to whether the person did any or all of the following:

(a) prepared documentation to assist any prospective adopter habitually resident in the State in complying with the adoption laws of the state of origin of the child concerned;

(b) provided assistance to any prospective adopter habitually resident in the State in relation to any legal matter that arose in the state of origin of the child concerned and relates to the effecting of the adoption in that state or to the release of that child from that state for the purpose of adoption in the State;

(c) provided assistance in transferring the child concerned to the State;

(d) carried out any other activity the purpose of which was to assist any prospective adopter habitually resident in the State in adopting the child concerned whose state of origin is another contracting state or a state that has a bilateral agreement with the State.