Protection of Employees (Temporary Agency Work) Act 2012
22.— (1) A person who states to the Minister or a member of the Garda Síochána that—
( a) an offence under this Act has been or is being committed, or
( b) any provision of this Act has been or is being contravened,
knowing that statement to be false shall be guilty of an offence.
F3 [ (1A) This section does not apply to the making of a statement that is a protected disclosure within the meaning of the Protected Disclosures Act 2014. ]
(2) A person guilty of an offence under this section shall be liable—
( a) on summary conviction, to a class A fine 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.