147. (1) Summary proceedings for an offence under this Act may be brought and prosecuted by the Commission.

(2) Notwithstanding section 10(4) of the Petty Sessions (Ireland) Act 1851, summary proceedings for an offence under this Act may be brought—

(a) at any time within 3 years from the date on which the offence was alleged to have been committed, or

(b) if, at the expiry of that period, the person against whom the proceedings are to be brought is outside the State, within 6 months of the date on which he or she next enters the State,

whichever is the later, provided that no such proceedings shall be commenced later than 5 years from the date on which the offence concerned was alleged to have been committed.

(3) Where a person is convicted of an offence under this Act, the court may, where it is satisfied that there are good reasons for so doing, order the person to pay the costs and expenses, measured by the court, incurred by the Commission in relation to the investigation, detection and prosecution of the offence, including the expenses of and incidental to an examination of any information provided to the Commission or an authorised officer.

(4) An order for costs and expenses under subsection (3) is in addition to and not instead of any fine or other penalty the court may impose.