77.—(1) A person commits an offence where he or she—

(a) fails to discharge a duty to which he or she is subject under sections 25(4), (5) and (6), 26(1), (4), (5) and (6) and section 69,

(b) prevents or attempts to prevent any person from answering any question to which an inspector may require an answer under section 64,

(c) fails to submit an improvement plan to an inspector within the time specified in a direction under section 65,

(d) fails to implement an improvement plan the adequacy of which has been confirmed in accordance with section 65,

(e) contravenes any requirement imposed by a notice requiring information under section 72, or

(f) prevents, obstructs, impedes or delays an officer of customs and excise in the exercise of any of the powers conferred on him or her by section 87.

(2) A person commits an offence where he or she—

(a) fails to discharge a duty to which he or she is subject by virtue of sections 8, 9, 10, 11(1) to (4), 12, 13 and 15 to 23,

(b) contravenes section 14,

F43[(c) except for the provisions of this section as they apply to this Act, contravenes any of the relevant statutory provisions, other than Chapter 3 (inserted by section 32 of the Industrial Development (Forfás Dissolution) Act 2014) of Part 5 and Schedule 6A (inserted by section 36 of the Industrial Development (Forfás Dissolution) Act 2014),]

(d) prevents, obstructs, impedes or delays an inspector from exercising any functions conferred on him or her by this Act,

(e) fails to comply with a bona fide request, instruction or directions from an inspector in the exercise of his or her statutory functions,

(f) where any person makes a statement to an inspector which he or she knows to be false or recklessly makes a statement which is false where the statement is made—

(i) in purported compliance with a requirement to furnish any information imposed by or under any of the relevant statutory provisions, or

(ii) for the purpose of obtaining the issue of a document under any of the relevant statutory provisions to himself or herself or another person,

(g) makes a false entry intentionally in any register, book, notice or other document required by or under any of the relevant statutory provisions to be kept, served or given or, with intent to deceive, makes use of any such entry which he or she knows to be false,

(h) produces or causes to be produced or allows to be produced to an inspector any record which is false or misleading in any respect knowing it to be so false or misleading,

(i) forges or uses a document issued or authorised to be issued under any of the relevant statutory provisions or required for any purpose under the relevant statutory provisions with the intent to deceive, or makes or has in his or her possession a document so closely resembling any such document as to be calculated to deceive,

(j) falsely represents himself or herself to be an inspector,

(k) contravenes any requirement of an improvement notice served under section 66, or

(l) carries on any activity in contravention of a prohibition notice served under section 67.

(3) A person who, at any time during the period of 3 months after a notice or document is affixed under section 3(1)(d) removes, alters, damages or defaces the notice or document without lawful authority, commits an offence.

(4) A person commits an offence if he or she—

(a) obstructs or impedes a member of the Garda Síochána in the exercise of a power conferred on him or her or by a warrant under section 64(7),

(b) refuses to produce any record that an inspector lawfully requires him or her to produce, or

(c) gives to an inspector information that the person knows is false or misleading.

(5) It is an offence to contravene any order or orders made under section 71.

(6) A person who, without reasonable cause, fails or refuses to comply with a requirement specified in an information notice or who in purported compliance with such a requirement furnishes information to the Authority that the person knows to be false or misleading in a material respect commits an offence.

(7) A person who contravenes section 73 commits an offence.

(8) (a) A person convicted of an offence under any of the relevant statutory provisions may, in addition to any fine that may be imposed, be ordered to take steps within a specified time to remedy the matters in respect of which the contravention occurred (and may on application extend the time so specified) and any person who fails to comply with any such order within the specified time (as extended) commits an offence.

(b) The time specified under paragraph (a) may be extended at the discretion of the court on application made by the person to whom the order is addressed.

(9) (a) Subject to paragraph (b), if a person suffers any personal injury as a consequence of the contravention of any of the relevant statutory provisions by a person on whom a duty is imposed by sections 8 to 12 inclusive and 14 to 17 inclusive, the person on whom the duty is imposed commits an offence.

(b) A person does not commit an offence under paragraph (a)—

(i) if a prosecution against the person in respect of the act or default by which the personal injury was caused has been heard and dismissed before the personal injury occurred, or

(ii) in the case of personal injury excluding death, where that injury was not caused directly by the alleged contravention.

(10) (a) Without prejudice to subsection (12), where a person is charged with a summary offence under any of the relevant statutory provisions, the person is entitled, upon information duly laid by him or her and on giving to the prosecution not less than 3 days notice in writing of his or her intention, to have any other person whom he or she charges as the actual offender brought before the court at the time appointed for hearing the matter (whether or not the other person is his or her employee or agent).

(b) If the commission of the offence is proved and the first person charged proves to the satisfaction of the court that he or she used all diligence to enforce the relevant statutory provisions and that the other person whom he or she charges as the actual offender committed the offence without his or her consent, connivance or wilful default, that other person shall be summarily convicted of the offence and the first person is not guilty of the offence, and the person convicted shall, in the discretion of the court, be also liable to pay any costs incidental to the proceedings.

(c) The prosecution shall in any case to which this subsection applies have the right to cross-examine the first person charged if he or she gives evidence and any witnesses called by him or her in support of his or her charge, and to adduce rebutting evidence.

(11) Where an offence under any of the relevant statutory provisions is committed by reason of a failure to do something at or within a time fixed by or under any of those provisions, the offence shall be deemed to continue until that thing is done.

(12) Nothing in the relevant statutory provisions shall operate so as to afford an employer a defence in any criminal proceedings for a contravention of those provisions by reason of any act or default of—

(a) his or her employee, or

(b) a competent person appointed by the employer under section 18.