Criminal Justice (Money Laundering and Terrorist Financing) Act 2010
Aiding, abetting, counselling or procuring outside State commission of offence in State.
10.— (1) A person who, in a place outside the State, aids, abets, counsels or procures the commission of an offence under section 7 is guilty of an offence.
(2) A person who commits 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 or imprisonment for a term not exceeding 14 years (or both).
(3) This section is without prejudice to section 7(1) of the Criminal Law Act 1997.