20. (1) A person who commits a relevant contravention by making a return under section 12 after the relevant date is guilty of an offence and liable on summary conviction to a class C fine.

(2) A person who commits a relevant contravention F17[under paragraph (a), (b) (save as provided for by subsection (1)), (c), (d), (e) or (f) of section 18] is guilty of an offence and liable—

(a) on summary conviction to a class C fine, or

(b) on conviction on indictment, to a fine or imprisonment for a term not exceeding 2 years or both.

(3) It shall be a defence in proceedings for an offence under this section for the person charged with the offence to prove that the person took all reasonable steps to avoid the commission of the offence.

(4) Summary proceedings for an offence under this section may be brought and prosecuted by the Commission.

(5) Notwithstanding section 10(4) of the Petty Sessions (Ireland) Act 1851, proceedings for an offence under subsection (1) may be instituted within 12 months from the date of the offence.

(6) Where an offence under this section is committed by a body corporate and the offence is proved to have been committed with the consent or connivance of any person who, when the offence was committed, was a director, manager, secretary or other officer of the body corporate, or a person purporting to act in such a capacity, that person, as well as the body corporate, shall be guilty of an offence and liable to be proceeded against and punished as if guilty of the offence under this section.

(7) Where the affairs of a body corporate are managed by its members, subsection (6) applies in relation to the acts and defaults of a member in connection with the member’s functions of management as if he or she were a director or manager of the body corporate.

(8) Where a person is convicted of an offence under this section the court shall order the person to pay to the Commission a sum equal to the costs and expenses, measured by the court, incurred by the Commission in relation to the investigation, detection and prosecution of the offence.