20.— (1) A person who is guilty of an offence under this Act (other than an offence under section 15) shall be liable—

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

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

(2) Where an offence under this Act is committed by a body corporate and is proved to have been committed with the consent or connivance of, or to be attributable to wilful neglect on the part of, any director, manager, secretary or other officer of such body corporate or a person who was purporting to act in any such capacity, that officer or 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.

(3) On conviction for an offence under this Act the court may, in addition to any other penalty, order any substance, product, object or any apparatus, equipment or thing to which the offence relates to be forfeited and either destroyed or dealt with in such manner as the court thinks fit; however a court shall not order anything to be forfeited under this subsection if a person claiming to be the owner of or otherwise interested in it applies to be heard by the court, unless an opportunity has been given to him or her to show cause why the order should not be made.