24C. — F54 [ (1) ] A person who makes a disclosure of information about the conduct of F55 [ an undertaking, an associate of an undertaking, an association of undertakings or a postal service provider ] , knowing the information to be false or misleading commits an offence and is liable —

( a ) on conviction on indictment, to a fine not exceeding € 50,000, or

( b ) on summary conviction, to a fine not exceeding € 5,000. ]

F54 [ (2) Subsection (1) does not apply where the disclosure is a protected disclosure within the meaning of the Protected Disclosures Act 2014. ]