64.— (1) A person who—

(a) on examination under oath under section 45, or in any affidavit referred to in that section, gives evidence knowing the evidence to be false or misleading in a material particular or being reckless as to whether it is so false or misleading, or

(b) knowingly gives a document referred to in that section which is false or misleading in a material particular or being reckless as to whether it is so false or misleading,

is guilty of an offence.

(2) A person guilty of an offence under subsection (1) 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.