82.— (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) 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.