In addition to any punishment imposed by the court in respect of an offence under this Act, the court may order

(a) that the sums of money arising out of the offence be paid to the person entitled under this Act to those sums, and

(b) that the reproduction, duplication, extract, imitation and other material involved in the infringement, and the implement or device used in the infringement be forfeited and disposed of as the court may direct having regard to the circumstances relating to the infringement.