165. (1) It shall be an offence for any person to fail to comply with any notice or order issued under section 153 , 154 , 155 , 156 or 157 , whether that notice or order is addressed to a person within or outside the State.

(2) A person found guilty of an offence under this section shall be liable—

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

(b) on conviction on indictment, to a fine or to imprisonment for a term not exceeding 5 years or to both.