158. (1) A person who contravenes section 70(1) shall be guilty of an offence and shall be liable—

(a) on summary conviction, to a class A fine or imprisonment for a term not exceeding 12 months or both, or

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

(2) A person who contravenes section 75(1), 76(1) or 113(1) shall be guilty of an offence and shall be liable—

(a) on summary conviction, to a class A fine or imprisonment for a term not exceeding 12 months or both, or

(b) on conviction on indictment, to a fine not exceeding €250,000 or imprisonment for a term not exceeding five years or both.

(3) A person who falsely represents himself or herself as an authorised officer shall be guilty of an offence and shall be liable—

(a) on summary conviction, to a class A fine or imprisonment for a term not exceeding 12 months or both, or

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

(4) Without prejudice to the generality of the powers of the Circuit Court to enforce an order under section 141(7)(a), if the holder concerned fails to comply with the order, the holder shall be guilty of an offence and shall be liable on conviction on indictment to a fine not exceeding €250,000.

(5) A person who contravenes section 144(2)(a) or (b), (3)(a) or (b) or (4) shall be guilty of an offence and shall be liable on summary conviction to a class A fine.

(6) A person who, without reasonable excuse, contravenes a direction referred to in section 151(4) shall be guilty of an offence and shall be liable on summary conviction to a class A fine or imprisonment for a term not exceeding 12 months or both.

(7) Subject to subsection (8), a person who makes a communication under section 153(1), which the person knows to be false, that a relevant ground may apply to a holder, or that a contravention of a provision of this Act by a person other than a holder may have been or may be being committed, shall be guilty of an offence and shall be liable—

(a) on summary conviction, to a class A fine or imprisonment for a term not exceeding 12 months or both, or

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

(8) Subsection (7) shall not apply to a communication that is a protected disclosure within the meaning of the Protected Disclosures Act 2014.

(9) An employer who contravenes section 153(5) shall be guilty of an offence and shall be liable—

(a) on summary conviction, to a class A fine and imprisonment for a term not exceeding 12 months or both, or

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