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Forfeiture.
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76.—(1) A court by which a person is convicted of an offence under this Act may order the interest of the person, whether as owner or otherwise, in any specimen of flora or fauna or any part or product of such a specimen or any firearm, trap, snare, net or other thing in relation to, or with, or by means of which, the court is satisfied the offence was committed to be forfeited.
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(2) A court shall not order anything to be forfeited under this section if a person claiming to be the owner of or otherwise interested in it applies to be heard by the court, unless an opportunity has been given to him to show cause why the order should not be made.
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(3) Where a court makes an order under this section in relation to a firearm and the person convicted of the offence under this Act which caused the order to be made is the owner of the firearm, the firearm shall be disposed of, either by sale or otherwise, in such manner as the Commissioner of the Garda Síochána authorises.
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(4) Where an order is made under this section in relation to—
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(a) a firearm other than a firearm to which subsection (3) of this section applies, or
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(b) anything other than a firearm,
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the following provisions shall apply:
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(i) in the case of a firearm, the firearm shall, as the court shall direct, either be returned to the person appearing to the court to be the owner or sold or disposed of in such other manner as the court thinks fit, and
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(ii) in the case of anything other than a firearm, the thing shall, as the Minister shall direct, either be returned to the person appearing to him to be the owner or sold or disposed of in such other manner as the Minister thinks fit.
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(5) Where a firearm or other thing is sold pursuant to this section, the net proceeds of the sale shall be paid into or disposed of for the benefit of the Exchequer in such manner as the Minister for Finance shall direct.
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