Criminal Justice Act 2011
19.— (1) A person shall be guilty of an offence if he or she has information which he or she knows or believes might be of material assistance in—
( a) preventing the commission by any other person of a relevant offence, or
( b) securing the apprehension, prosecution or conviction of any other person for a relevant offence,
and fails without reasonable excuse to disclose that information as soon as it is practicable to do so to a member of the Garda Síochána.
(2) A person guilty of an offence under this section shall be liable—
( a) on summary conviction, to a class A fine 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 5 years or both.