27.— (1) A person guilty of an offence under section 8(9), 12(2), 16(4), 19(8), 20(3), 21(3) or 26 shall be liable—

(a) on summary conviction, to a class A fine or imprisonment for a term not exceeding 12 months or both, or

(b) on conviction on indictment, to a fine not exceeding €10,000 or imprisonment for a term not exceeding 5 years or both.

(2) A person guilty of an offence under section 24(6) shall be liable on summary conviction to a class A fine or imprisonment for a term not exceeding 6 months or both.