28. (1) A person shall not forge or alter with intent to deceive any identification, F30 [ information, ] sign, disc or badge provided under SPSV regulations.

(2) A person shall not use or display on a small public service vehicle or a vehicle purporting to be such any identification, sign, disc or badge issued in respect of another vehicle.

(3) A person shall not use or display on his or her person or in a small public service vehicle or a vehicle purporting to be such any identification or badge issued to another person in respect of the driving of a small public service vehicle under SPSV regulations.

(4) A person who contravenes this section commits an offence and is liable—

(a) on summary conviction, to a class A fine or to imprisonment for a term not exceeding 6 months, or to both, or

(b) on conviction on indictment, to a fine not exceeding €50,000 or to imprisonment for a term not exceeding 5 years, or to both.

(5) Where a person is convicted of an offence under this section any licence held by him or her stands revoked.

(6) A member of the Garda Síochána may arrest without warrant a person who in the member’s opinion is committing or has committed an offence under this section.