104. (1) A person guilty of an offence under section 8(4), 9(5), 11(10), subsection (4) or (5) of section 12, section 15(8), subsection (9) or (11) of section 16, section 52(10), 57(3), 73(2), 80(9), or subsection (6) or (7) of section 99 shall be liable on summary conviction to a class A fine or imprisonment for a term not exceeding 12 months or both.

(2) A person guilty of an offence under section 46, 102 or 103 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 5 years or both.

(3) A person guilty of an offence under section 27(5), 35(5), or 44(5) 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 €15,000,000 or imprisonment for a term not exceeding 10 years or both.