22.— (1) A person who states to the Minister or a member of the Garda Síochána that—

(a) an offence under this Act has been or is being committed, or

(b) any provision of this Act has been or is being contravened,

knowing that statement to be false shall be guilty of an offence.

F3[(1A) This section 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 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 not exceeding €100,000 or imprisonment for a term not exceeding 3 years or both.