36.— (1) A person who states to a member of the Garda Síochána or a member of An tSeirbhís that—

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

(b) a provision of this Act, a provision of any other enactment or any rule of law has been or is being contravened, or

(c) there has been serious wrongdoing by any person in relation to An tSeirbhís,

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

(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.