Personal Insolvency Act 2012

Prosecution of offences.

132.— (1) Proceedings for an offence under this Act may be prosecuted summarily by the Insolvency Service.

(2) A person convicted of an offence under this Act shall be liable—

(a) on summary conviction, to a Class A fine or to a period of imprisonment not exceeding 12 months or to both, or

(b) on conviction on indictment, to a fine not exceeding €100,000 or to imprisonment for a term not exceeding 5 years or to both.