Criminal Justice (Theft and Fraud Offences) Act 2001
Extra-territorial jurisdiction in case of certain offences.
45.—(1) It is an offence for a person to commit fraud affecting the Communities' financial interests or to commit the offence of money laundering, or to participate in, instigate or attempt any such fraud or offence, outside the State if—
( a) the benefit of the fraud or offence is obtained, or a pecuniary advantage is derived from it, by a person within the State, or
( b) a person within the State knowingly assists or induces the commission of the fraud or offence, or
( c) the offender is an Irish citizen, a national official or a Community official working for a European Community institution or a body set up in accordance with the Treaties establishing the European Communities which has its headquarters in the State.
(2) F14 [ … ]
(3) A person guilty of an offence under this section is liable on conviction on indictment to a fine or imprisonment for a term not exceeding 5 years or both.