51.— The Statutory Declarations Act 1938 is amended by substituting the following for section 6 (as amended by section 26 of the Standards in Public Office Act 2001):

“Penalty for false declaration.

6.— (1) Every person who makes a statutory declaration which to his or her knowledge is false or misleading in any material respect shall be guilty of an offence under this section and liable on summary conviction to a fine not exceeding €3,000 or imprisonment for a term not exceeding 6 months or both.

(2) Notwithstanding the provisions of section 10(4) of the Petty Sessions (Ireland) Act 1851, summary proceedings in relation to an offence under this Act may be commenced—

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

(b) at any time within 6 months from the date on which evidence that, in the opinion of the person by whom such proceedings are brought, is sufficient to justify the bringing of proceedings, comes to such person’s knowledge,

whichever is the later, but no such proceedings shall be commenced later than 3 years from the date on which the offence concerned was committed.”.