7.— (1) A F8[water services authority, F9[…] Irish Water] or other prescribed person may for any purposes connected with this Act, by notice in writing, require the occupier of any land or any person receiving, whether for himself or herself or for another, rent from any land to inform it or him or her within a specified period ending not less than 14 days after being so required, of particulars of—

(a) the estate,

(b) interest or right by virtue of which he or she occupies such land or receives such rent, as the case may be, and

(c) the name and address (so far as known to him or her) of every person who to his or her knowledge has an estate or interest in or right over or in respect of such land.

(2) A person who is required to provide any particulars under subsection (1) who—

(a) fails to provide those particulars within the specified period, or

(b) when stating such particulars makes a statement which to his or her knowledge is false or misleading in a material respect,

commits an offence.