Ms Isolde Goggin:

The sanctions are very considerable. That would be pursued as a criminal offence. It is an indictable offence. We would prepare a file for the Office of the Director of Public Prosecutions, which would decide whether or not to take the case in the criminal courts. There are sanctions of up to ten years' imprisonment, and fines of up to €10 million or 10% of turnover, whichever is the greater.