(1) A person who commits an offence under this Act is liable on conviction on indictment to a fine of $100,000 or to imprisonment for 3 years or to both.
(2) Where an offence under this Act is committed by a body corporate and a director or officer of that body corporate knowingly authorised, permitted or acquiesced in the commission of the offence, the director or officer also commits the offence, and is liable on summary conviction to a fine of $100,000, or to imprisonment for a term of 3 years or both.