40G. — (1) (a) A person who, in relation to an application for consent under section 39A or 40 where the Commission or the Environmental Assessment Unit, as the case may be, is making a determination under section 40A or is carrying out an environmental impact assessment under section 40B, provides information or makes a statement—

(i) in relation to the application,

(ii) for the purposes of enabling the determination be made, or

(iii) in relation to the carrying out of the assessment,

knowing that information or statement to be false or misleading in a material respect, shall be guilty of an offence.

(b) A person who, in response to a request for information under section 40B(5), provides information or makes a statement in relation to the request knowing that information or statement to be false or misleading in a material respect, shall be guilty of an offence.

(2) A person guilty of an offence under subsection (1) shall be liable—

(a) on summary conviction, to a class A fine or to imprisonment for any term not exceeding 6 months or, at the discretion of the court, to both such fine and such imprisonment, or

(b) on conviction on indictment, to a fine not exceeding Eur 500,000 or to imprisonment for a term not exceeding 3 years or, at the discretion of the court, to both such fine and such imprisonment.]