LABOUR SERVICES ACT 1987
F16 [ False statements.
13C. — (1) A person who states to a member of the Garda S í och á na or a member of An Foras that —
( a ) an offence under this Act or any other enactment has been or is being committed,
( b ) a provision of this Act, a provision of any other enactment or any rule of law has been or is being contravened, or
( c ) there has been serious wrongdoing by any person in relation to An Foras,
knowing the statement to be false shall be guilty of an offence.
(2) A person guilty of an offence under this section shall be liable —
( a ) on summary conviction, to a fine not exceeding € 5,000 or imprisonment for a term not exceeding 12 months or both, or
( b ) on conviction on indictment, to a fine not exceeding € 100,000 or imprisonment for a term not exceeding 3 years or both. ]