Houses of the Oireachtas (Inquiries, Privileges and Procedures) Act 2013
Offences — Part 12.
119.— (1) A person to whom an oath referred to in section 117(2) has been administered and who, whilst under that oath, knowingly or recklessly gives evidence which is false or misleading in a material particular, in the course of being examined by the House or committee concerned, is guilty of an offence.
(2) A person guilty of an offence under subsection (1) is liable—
( a) on summary conviction, to a class A fine or imprisonment for a term not exceeding 6 months, or both, or
( b) on conviction on indictment, to a fine not exceeding €500,000 or imprisonment for a term not exceeding 5 years, or both.