16. (1) A person who is guilty of an offence under this Act—

(a) shall be liable, on summary conviction—

(i) in the case of a first offence, to a class B fine or to imprisonment for a term not exceeding 6 months, or to both,

(ii) in the case of any subsequent offence, to a class A fine or to imprisonment for a term not exceeding 12 months, or to both,

or

(b) shall be liable, on conviction on indictment, to a fine or to imprisonment for a term not exceeding 8 years, or to both.

(2) Unless it is satisfied that there are special and substantial reasons for not so doing, the court shall, where the person is convicted of an offence, order a person to pay to the prosecution the costs and expenses, measured by the court, incurred by the prosecution in relation to the prosecution of the offence.