32.— (1) A person who provides information to the committee which is false or misleading in a material particular, knowing the information to be so false or misleading or being reckless as to whether it is so false or misleading, is guilty of an offence.

(2) Where a contravention of section 30 occurs, the person who did the act (or made the omission) concerned knowing that it would result, or being reckless as to whether it would result, in such contravention is guilty of an offence.

(3) A person guilty of an offence under subsection (1) or (2) is liable—

(a) on summary conviction, to a class A fine or imprisonment for a term not exceeding 6 months, or both, or

(b) on conviction on indictment, to a fine not exceeding €500,000 or imprisonment for a term not exceeding 5 years, or both.