45.—(1) Where a person on whom a notice is served under section 26 of this Act in respect of any return, information or record fails or neglects to comply with the requirements of the notice, he shall be guilty of an offence unless he satisfies the Court that the return, information or record was not necessary for the carrying out of its functions by An Chomhairle or, in the case of such information, that it was not in his possession.

(2) Where a person on whom a notice is served under the said section 26—

(a) furnishes in pursuance of a requirement of the notice any return or other information which to his knowledge is false or misleading in any material particular,

(b) makes in a record required by the notice to be produced an entry which to his knowledge is false or, with intent to deceive, makes use of any such entry which he knows to be false,

he shall be guilty of an offence.

(3) A person who contravenes paragraph (a), (b), (c) or (e) of subsection (5) of section 27, section 31, section 35 or subsection (2) of section 44 of this Act shall be guilty of an offence.

(4) Where a person who is required by rules under section 27 of this Act to post and keep posted, in accordance with section 44 of this Act, copies of the rules or copies of abstracts thereof approved by An Chomhairle, fails or neglects to comply with the requirements, he shall be guilty of an offence.

(5) Where a person of whom a requirement is made by rules mentioned in paragraph (e) of subsection (1) of section 27 of this Act fails or neglects to comply with the requirement, he shall be guilty of an offence.

(6) Where a person contravenes rules mentioned in paragraph (f) of subsection (1) of section 27 of this Act, he shall be guilty of an offence.

(7) (a) In case a person on whom a notice under paragraph (a) of subsection (2) of section 32 of this Act is served, at any time while failing or neglecting to comply with the requirement of the notice, either is on any premises in the occupation of the employer on whom a notice relating to the person is served under paragraph (b) of the said subsection (2), or does work for or on behalf of the employer, the employer shall be guilty of an offence.

(b) Where an employer is charged with an offence under this subsection, it shall be a good defence for him to show that—

(i) after the service on him of the notice secondly mentioned in paragraph (a) of this subsection he took reasonable steps to ensure that the requirement of the notice would be complied with, and

(ii) the person mentioned in paragraph (a) of this subsection was at the relevant time on the premises without the employer’s consent.

(8) A person who fails or neglects to comply with the requirements of subsection (1) or (2) of section 34 of this Act or of a notice under either of those subsections served on him shall be guilty of an offence.

(9) A person who contravenes subsection (3) of section 41 of this Act shall be guilty of an offence.

(10) Where a person—

(a) prevents or attempts to prevent a person from appearing before an authorised officer exercising any of the powers conferred on an authorised officer by subsection (1) of section 42 of this Act,

(b) wilfully refuses to answer questions lawfully put to him by an authorised officer under that subsection,

(c) refuses to sign a declaration which he is lawfully required by an authorised officer to sign under that subsection, or

(d) in any other manner obstructs or impedes an authorised officer in the exercise of any of the powers conferred upon an authorised officer by that subsection,

he shall be guilty of an offence.

(11) Where a person upon whom a notice under subsection (3) of section 42 of this Act is served fails or neglects to comply with the requirements of the notice, he shall be guilty of an offence.

(12) (a) A person who is guilty of an offence under subsection (9) of this section shall be liable on conviction thereof on indictment to a fine not exceeding one thousand pounds together with, in the case of a continuing offence, a fine not exceeding one hundred pounds for every day on which the offence is continued.

(b) A person who is guilty of an offence under any other subsection of this section shall be liable on summary conviction to a fine not exceeding one hundred pounds together with, in the case of a continuing offence, a fine not exceeding ten pounds for every day on which the offence is continued.

(13) Where an offence under this Act is proved to have been committed by a body corporate and is proved to have been so committed with the consent or connivance of or to be attributable to any neglect on the part of any director, manager, secretary, other officer or servant of such body corporate, such director, manager, secretary, other officer or servant or any person purporting to act in such capacity shall also be deemed to have committed the said offence and he as well as the body corporate shall be deemed to be guilty of the offence.