Further Education and Training Act 2013
36.— (1) A person who states to a member of the Garda Síochána or a member of An tSeirbhís 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 tSeirbhís,
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 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.