26.— (1) A person who commits an offence under section 10(6), 12(17) or (18) or 15(7) is liable on summary conviction to a class A fine.

(2) A person who commits an offence under section 8, F5[11(1), (2) or (3B)], 16, 20(5), 24 or 25 is liable on summary conviction to a class A fine or to imprisonment for a term not exceeding 6 months or to both.

(3) An offence under this Act may be brought and prosecuted by—

(a) the Board,

(b) the Club,

(c) the local authority in whose functional area the offence is alleged to have been committed, or

(d) a member of the Garda Síochána in accordance with section 8 of the Garda Síochána Act 2005.

(4) Notwithstanding section 10(4) of the Petty Sessions (Ireland) Act 1851, proceedings for an offence referred to in subsection (1) may be instituted within 12 months of the commission of the offence.

(5) Where an offence under this Act is committed by a body corporate and is proved to have been so committed with the consent, connivance or approval of, or to have been attributable to the wilful 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 any such capacity, that person, as well as the body corporate, commits an offence and is liable to be proceeded against and punished as if he or she committed the first-mentioned offence.

(6) A fine imposed on conviction for an offence under this Act shall be paid to the prosecutor, other than a member of the Garda Síochána, and disposed of in a manner that such prosecutor determines.

(7) Where a person is convicted of an offence under this Act, the court shall, unless it is satisfied that there are special and substantial reasons for not doing so, order the person to pay to the prosecutor or other person the costs and expenses, measured by the court, incurred by the prosecutor or other person in relation to the investigation, detection or prosecution of the offence, including costs and expenses incurred in relation to—

(a) the taking of samples, and

(b) the carrying out of tests, examinations and analyses.