94.— (1) A person who—

(a) fails, without reasonable excuse, to comply with subsection (1), (2), (3) or (4) of section 92 or section 95(1), or

(b) notifies to the Garda Síochána, in purported compliance with that subsection (1), (2), (3) or (4) or section 95(1), as may be appropriate, any information which he or she knows to be false or misleading in any respect,

shall be guilty of an offence.

(2) A person is guilty of an offence under subsection (1)(a) on the day on which he or she first fails, without reasonable excuse, to comply with subsection (1), (2), (3) or (4), as the case may be, of section 92 or section 95(1) and continues to be guilty of it throughout any period during which the failure continues; but a person shall not be prosecuted under that provision more than once in respect of the same failure.

(3) A person guilty of an offence under this section shall be liable, on summary conviction, to a fine not exceeding €3,000 or imprisonment for a term not exceeding 12 months or both.

(4) In proceedings for an offence under subsection (1)(a) a statement on oath by a member of the Garda Síochána referred to in subsection (5) that no notification of the matters concerned was given by the defendant to the Garda Síochána by any of the means referred to in section 92(8) shall, until the contrary is shown, be evidence that no such notification was given by the defendant.

(5) The member of the Garda Síochána referred to in subsection (4) is a member not below the rank of sergeant who, from his or her evidence to the court, the court is satisfied—

(a) is familiar with the systems operated by the Garda Síochána for recording the fact that particular information has been received by them, and

(b) has made all proper inquiries in ascertaining whether a notification by the defendant of the matters concerned was received by the Garda Síochána.