0 Supplement to Official Gazette [21stApril 2014] 73 of distribution, unless this would be out of proportion to the seriousness of the infringement. 31.(1) A person who willfully and on a commercial scale infringes any reproduction rights protected under this Act, commits an offence and shall on conviction be liable to imprisonment for a term not exceeding five years or with a fine not exceeding SCR50,000 m· with both such imprisonment and fine. Offences and penalties (2) The comt may, in fixing the amount of fine under subsection (1 ) take into account the profits or loss attributable to the infringement. , (3 ) Where a person is convicted for a second or subsequent offence committed within five years of a previous conviction under this section, the person shall be liable to imprisonment for a term not exceeding ten years or with a fine not exceeding SCRlOO,OOO or with both such imprisonment and fine. · (4) The court may apply the measmes and remedies referred to insection 29(1)(b) and (2) andsection 3 0(5), (6) and (7). 32.(1) It is prohibited to­ (a) c i r c u m vent effective technological protection measures; or (b) produce, import, distribute, sell, rent, advertise for sale or rental, or possess devices, products, components or services for commercial purposes, which­ (i) are promoted, advertised or marketed for the pmpose of circumventing effective technological protection measures; Technological protection measures