181.—(1) (a) Subject to subsection (3), a person is guilty of an offence where he or she fails to comply with the requirements of section 171 or who, when claiming to comply with those requirements, gives particulars which are false or which to his or her knowledge are misleading in a material respect.

(b) Proceedings for an offence under this subsection shall not be instituted except by or with the consent of the Director of Public Prosecutions.

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

(a) on summary conviction to a fine not exceeding £1,500 or, at the discretion of the court, to imprisonment for a term not exceeding 6 months or to both,

(b) on conviction on indictment, to a fine not exceeding £10,000 or, at the discretion of the court, to imprisonment for a term not exceeding 2 years or to both.

(3) In any proceedings for an offence under subsection (1) it is a good defence for the defendant to prove that at the relevant time he or she believed in good faith, and upon reasonable grounds, that—

(a) the relevant particulars were true,

(b) there was no matter as regards which he or she was then required to make a declaration under section 171, or

(c) the matter in relation to which the offence is alleged was not one as regards which he or she was so required to make such declaration.

(4) (a) Subject to subsection (6), a person is guilty of an offence where he or she fails to comply with any of the requirements of section 177, 178 or 179 or who, when claiming to comply with those requirements, gives particulars which are false or which to his or her knowledge are misleading in a material respect.

(b) Proceedings for an offence under this subsection shall not be instituted except by or with the consent of the Director of Public Prosecutions.

(5) A person guilty of an offence under subsection (4) is liable—

(a) on summary conviction to a fine not exceeding £1,500 or, at the discretion of the court, to imprisonment for a term not exceeding 6 months or to both,

(b) on conviction on indictment, to a fine not exceeding £10,000 or, at the discretion of the court, to imprisonment for a term not exceeding 2 years or to both.

(6) In any proceedings for an offence under subsection (4) it is a good defence for the defendant to prove that at the time of the alleged offence he or she did not have actual knowledge and had no reason to believe that a matter in which, or in relation to which, he or she or a connected person had a beneficial interest had arisen or had come before the local authority concerned, or was being considered by it or by a committee or joint body of the local authority, as may be appropriate, or that the beneficial interest to which the alleged offence relates was one in relation to which a requirement of section 177, 178 or 179 applied.

(7) Summary proceedings for an offence under this Part may be brought by the local authority concerned, subject to subsection (1)(b) or (4)(b).

(8) Notwithstanding section 10(4) of the Petty Sessions (Ireland) Act, 1851, summary proceedings for an offence under this Part may be commenced—

(a) at any time within 12 months from the date on which the offence was committed,

(b) at any time within 6 months from the date on which evidence sufficient, in the opinion of the local authority by whom the proceedings are initiated, to justify the proceedings, comes to such authority’s knowledge,

whichever is the later, but no such proceedings shall be initiated later than 5 years from the date on which the offence concerned was committed.