Legal Services Regulation Act 2015
42. (1) A person commits an offence if he or she—
(a) obstructs or interferes with an inspector or a member of the Garda Síochána in the course of exercising a power conferred on him or her by section 39 or a warrant under section 39(6) or impedes the exercise by the person or member, as the case may be, of such power,
(b) removes from a place referred to in paragraph (a) of section 39(1) , or deletes, destroys, defaces or conceals, all or any part of his or her books, records, accounts or other documents (including books, records, accounts or other documents stored in non-legible form) with intent to prevent, or interfere with, the exercise of a power of an inspector or member conferred on him or her by section 39 , or
(c) fails or refuses to comply with a request or requirement of, or to answer a question asked by, the inspector or member pursuant to section 39 , or in purported compliance with such request or requirement or in answer to such question gives information to the inspector or member that he or she knows to be false or misleading in any material respect.
(2) Where an inspector believes, upon reasonable grounds, that a person has committed an offence under this Part, he or she may require that person to provide him or her with his or her name and the address at which he or she ordinarily resides.
(3) A statement or admission made by a person pursuant to a requirement under paragraph (h) or (i) of section 39(1) shall not be admissible as evidence in proceedings brought against the person for an offence (other than an offence under subsection (1)).
(4) A person who commits an offence under this section is liable on summary conviction to a class A fine or imprisonment for a term not exceeding 12 months or both.