22A. (1) This section applies to a contravention under section 18(f) or of section 22(1), as the case may be.

(2) On receipt of a report following an investigation carried out under section 19 as to whether there has been a contravention to which this section applies, the Commission shall consider the report.

(3) Where the Commission has considered the report referred to in subsection (2), the Commission shall decide, subject to subsection (4)—

(a) if there has been a relevant contravention to which this section applies, and

(b) if so, as it thinks fit in the circumstances of the case, whether to impose on the person under investigation—

(i) a minor sanction, or

(ii) subject to section 22B, a major sanction.

(4) For the purposes of making a decision under subsection (3), the Commission may, if requested to do so by the person under investigation, or if it considers it proper to do so for the purposes of assisting it to make such decision, or for the purposes of observing fair procedures—

(a) conduct an oral hearing, or

(b) give to the person a notice stating that the person may, not later than 30 days beginning on the date of the notice, or such further period not exceeding 30 days as the Commission allows, make a submission in writing to the Commission on the report prepared in accordance with section 19.

(5) Subject to section 22F, the Commission shall determine how an oral hearing under subsection (4)(a) is to be conducted.

(6) The Commission shall notify the person to whom the report relates of a decision under subsection (3) as soon as practicable after it is made, which notification shall—

(a) include the reasons for the decision,

(b) inform the person that—

(i) the person may, under section 22D, appeal the decision within 30 days beginning on the date of the notification,

(ii) the appeal shall specify the grounds for the appeal, and

(iii) the decision shall be suspended until, as the case may be—

(I) the decision becomes final under subsection (7), or

(II) subject to subsection (8), the disposal of the appeal under section 22D.

(7) If, on the expiration of the period of 30 days beginning on the date of the notification under subsection (6), no appeal under section 22D has been made, the decision under subsection (3) shall be final.

(8) If, following an appeal of a decision under subsection (3), the Circuit Court directs the Commission under section 22D(5)(b)(ii) to reconsider the decision, that decision shall be suspended until it has been reconsidered by the Commission.

(9) A decision of the Commission under subsection (3)(b)(ii) to impose a major sanction shall not take effect unless the decision is confirmed by the Circuit Court under section 22D or 22E, as the case may be.

(10) A person shall not be the subject of both an administrative sanction and a criminal penalty under this Act for a contravention under section 18(f).

(11) The Commission in conducting an oral hearing under this section may take evidence on oath, and the administration of such an oath by any member of the Commission is hereby authorised.

(12) An oral hearing under this section shall be conducted otherwise than in public unless the Commission, upon the application by or on behalf of the person under investigation, or of its own motion, determines that the proceedings (or part thereof) should be conducted in public.

(13) In this section—

"major sanction" means—

(a) a financial sanction of an amount not exceeding €25,000,

(b) a prohibition on the person from registering on the Register for a period of no more than 2 years,

(c) a prohibition on the person from making or having a return made under section 12 in respect of that person for a period of no more than 2 years, or

(d) any combination of any of the sanctions specified in paragraphs (a) to (c);

"minor sanction" means—

(a) advice,

(b) a reprimand,

(c) a caution, or

(d) any combination of any of the sanctions specified in paragraphs (a) to (c).]