23.— (1) A person who—

(a) furnishes information to an awarding authority, inquiry officer, appeals officer or the Appeals Board which is false or misleading, knowing it to be false or misleading in a material respect or being reckless as to whether it is so false or misleading,

(b) fails to comply with section 19 (2)(a) or 19(2)(b), or

(c) furnishes information in purported compliance with section 19(2)(a) or 19(2)(b) knowing it to be false or misleading in a material respect or being reckless as to whether it is so false or misleading,

is guilty of an offence.

(2) A person who is 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,

(b) on conviction on indictment, to a fine not exceeding €50,000 or imprisonment for a term not exceeding 5 years or both.

(3) Notwithstanding anything else contained in this Act or in regulations or an order made under it, a person is not eligible to apply for a grant at any time during the period of 10 years following the person’s being convicted of an offence under this Act.