10F. (1) The Commissioner may, for the purpose of diligent follow-up on a report accepted by the Commissioner under this Act—

(a) require any person who, in the opinion of the Commissioner, is in possession of information, or has any record, book, document or other thing in his or her power or control, that, in the opinion of the Commissioner, is relevant to the purpose aforesaid to furnish to the Commissioner any such information or record, book, document or other thing and, where appropriate, require the person to attend before him or her for that purpose, and

(b) examine and take copies in any form of, or extracts from, any record, book, document or other thing that, in the opinion of the Commissioner, is relevant to the purpose aforesaid and for that purpose take possession of any such record, book, document or other thing and retain it in his or her possession for a reasonable period,

and the person shall comply with a requirement under this subsection.

(2) A requirement under subsection (1) shall be made by notice in writing given to the person to whom it is directed and shall specify the period within which and the place at which any information or record, book, document or other thing is to be furnished to the Commissioner or the place at which a person is to attend before the Commissioner.

(3) (a) The Commissioner may appoint such and so many members of staff, and other suitably qualified persons, as the Commissioner considers appropriate to be authorised officers for the purpose referred to in subsection (1).

(b) A person appointed under paragraph (a) shall, on his or her appointment, be furnished by the Commissioner with a certificate of his or her appointment and, when exercising a power conferred under this section shall, on request by any person thereby affected, produce such certificate together with a form of personal identification to that person for inspection.

(c) An appointment shall cease—

(i) if the Commissioner revokes, in writing, the appointment,

(ii) in the case of a person who at the time of his or her appointment was a member of staff of the Commissioner, upon the person ceasing to be such a member of staff, or

(iii) in the case of an appointment for a fixed period, upon the expiry of that period.

(d) In this subsection, "suitably qualified person" means a person, other than a member of staff of the Commissioner, who, in the opinion of the Commissioner, has the expertise and experience necessary to perform the functions conferred on an authorised officer under this section.

(4) Subject to subsections (5) and (6), an authorised officer may, for the purpose referred to in subsection (1), enter any premises occupied by a person referred to in subsection (1)(a) and there—

(a) require any person found on the premises to furnish him or her with such information in the possession of the person as he or she may reasonably require for the purpose aforesaid and to make available to him or her any record, book, document or other thing in his or her power or control that, in the opinion of the authorised officer, is relevant to that purpose, and

(b) examine and take copies of, or extracts from, any such record, book, document or other thing made available to him or her as aforesaid or found on the premises.

(5) An authorised officer shall not enter a dwelling other than—

(a) with the consent of the occupier, or

(b) pursuant to a warrant under subsection (7).

(6) Where an authorised officer is, in the exercise of his or her powers under this section, prevented from entering any premises an application may be made under subsection (7) authorising such entry.

(7) If a judge of the District Court is satisfied on the sworn information of an authorised officer that there are reasonable grounds for suspecting that any information or record, book, document or other thing required by the authorised officer for the purposes of performing his or her functions under this section is held at any premises or dwelling or any part of any premises or dwelling the judge may issue a warrant authorising the authorised officer, accompanied if the officer considers necessary by such other person or member of the Garda Síochána or both, at any time or times not later than 30 days from the date of issue of the warrant and on production if so requested of the warrant, to enter, if need be by reasonable force, the premises or dwelling or part of the premises or dwelling concerned and exercise all or any of the powers conferred on an authorised officer under this section.

(8) Subject to subsection (9), no enactment or rule of law prohibiting or restricting the disclosure or communication of information shall preclude a person from furnishing to the Commissioner or an authorised officer, as the case may be, any such information or record, book, document or other thing, as aforesaid.

(9) A person to whom a requirement is addressed under subsection (1) or (4) shall be entitled to the same immunities and privileges as a witness in a court.

(10) Subject to this Act, the procedure for diligent follow-up shall be such as the Commissioner considers appropriate in all the circumstances of the case and, without prejudice to the foregoing, shall be as informal as is consistent with the due performance of the functions of the Commissioner under this Act.

(11) The Commissioner may, if he or she thinks fit, pay to any person who, for the purpose referred to in subsection (1), attends before the Commissioner or furnishes information or any record, book, document or other thing to him or her—

(a) sums in respect of travelling and subsistence expenses properly incurred by the person, and

(b) allowances by way of compensation for loss of his or her time,

of such amount as may be determined by the Minister.

(12) If it appears to the Commissioner that a person has failed to comply with a requirement under subsection (1) or (4), the Commissioner may apply to the Circuit Court for an order under subsection (13).

(13) If, on an application under subsection (12), the Circuit Court is satisfied as to the failure of a person referred to in subsection (12) to comply with the requirement concerned, the Court may make an order directing that person to comply with the requirement.

(14) A person who—

(a) withholds, destroys, conceals or refuses to provide any information or record, book, document or other thing required for the purpose referred to in subsection (1),

(b) fails or refuses to comply with any requirement under subsection (1) or (4), or

(c) otherwise obstructs or hinders the Commissioner or an authorised officer in the performance of his or her functions under this section,

commits an offence and shall be liable—

(i) on summary conviction, to a class A fine or to imprisonment for a term not exceeding 12 months, or both, or

(ii) on conviction on indictment, to a fine not exceeding €50,000 or imprisonment for a term not exceeding 2 years, or both.]