[360] 39 (3) For the purposes of this Regulation, a company formed and registered under the Companies Act 2014 (No. 38 of 2014) or an existing company within the meaning of that Act shall be deemed to be ordinarily resident at its registered office, and every other body corporate and every unincorporated body shall be deemed to be ordinarily resident at its principal office or place of business. (4) Where an opinion, finding, statement or decision of a competent authority is contained in a document which— (a) purports to have been made by or at the direction of that competent authority, and (b) is produced in evidence by an officer of the competent authority or by an authorised officer in any proceedings, such document shall be admissible in evidence and shall be evidence of any such opinion, finding, statement or decision in such proceedings without further proof. Offence by body corporate 33. (1) Where an offence under these Regulations is committed by a body corporate and is proved to have been so committed with the consent or connivance of, or to be attributable to any wilful neglect on the part of, any person, being a director, manager, secretary or other officer of the body corporate, or a person who was purporting to act in any such capacity, that person, as well as the body corporate, is guilty of an offence and is liable to be proceeded against and punished as if he or she were guilty of the first-mentioned offence. (2) Where the affairs of a body corporate are managed by its members, paragraph (1) applies in relation to the acts and defaults of a member in connection with his or her functions of management as if he or she were a director or manager of the body corporate. Penalties 34. A person guilty of an offence under Regulation 18, 22, 29, 30, 31 or 33 is liable— (a) on summary conviction, to a class A fine, or (b) on conviction on indictment, to a fine not exceeding— (i) in the case of an individual, €50,000, and (ii) in the case of a person other than an individual, €500,000. Costs of prosecutions 35. (1) Where a person is convicted of an offence under these Regulations, the Court shall, unless it is satisfied that there are special and substantial reasons for not doing so, order the person to pay to the prosecutor a sum equal to the