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.