National Asset Management Agency Act 2009
224.— (1) A person who states to a member of the Garda Síochána or a member of the Board that—
( a) an offence under this Act or any other enactment has been or is being committed,
( b) a provision of this Act, a provision of any other enactment or any rule of law has been or is being contravened, or
( c) there has been serious wrongdoing by any person in relation to NAMA or a NAMA group entity,
knowing the statement to be false commits an offence.
F29 [ (1A) Subsection (1) does not apply to the making of a statement that is a protected disclosure within the meaning of the Protected Disclosures Act 2014. ]
(2) A person guilty of an offence under this section is liable—
( a) on summary conviction to a fine not exceeding €5,000 or imprisonment for a term not exceeding 12 months or both, or
( b) on conviction on indictment to a fine not exceeding €100,000 or imprisonment for a term not exceeding 3 years or both.