(1) The High Court and Circuit Court have jurisdiction to try an offence provided for in this Act.

(2) In a trial for an offence under this Act, the accused person may be presumed to have unlawfully obtained pecuniary resources or property in the absence of evidence to the contrary if the accused person

(a) is in possession of pecuniary resources or a property for which the accused cannot satisfactorily account and which is disproportionate to the accused person’s known sources of income,

(b) had at the time of the alleged offence obtained access to personal pecuniary resources or property for which the accused person cannot satisfactorily account, or

(c) in respect of which there is no evidence of taxes having been paid.