I move amendment No. 13: In page 6, between lines 12 and 13, to insert the following: “Penalties 8. (1) A person who has been found guilty of an offence under section 14 of the Customs Act 2015, shall, for the purposes of this Act, be liable— (a) on summary conviction to a class A fine or to imprisonment for a term not exceeding 12 months or to both, and (b) on conviction on indictment to a fine not exceeding €250,000 or imprisonment for a term not exceeding 5 years or to both. (2) Where an offence referred to in s…