What are the four categories of indictable offences under Companies Act 2014?

The four categories and the respective implications for a breach of each of these offences are:

– Category 1 offence – This is an offence which could give rise to either:

On summary conviction a class A fine of €5,000 and/or a prison term not exceeding 12 months; or
On conviction on indictment, a fine not exceeding €500,000 and/or a prison term not exceeding 10 years

– Category 2 offence – This is an offence which could give rise to either:

On summary conviction a class A fine of €5,000 and/or a prison term not exceeding 12 months; or
On conviction on indictment, a fine not exceeding €50,000 and/or a prison term not exceeding 5 years

– Category 3 offence – This is an offence which could give rise on summary conviction a class A fine of €5,000 and/or a prison term not exceeding 6 months.

– Category 4 offence – This is an offence which could give rise on summary conviction a class A fine of €5,000.