49AD.(1) A person who intentionally, recklessly or through gross negligence provides false or inaccurate information to the Agency or a subsidiary of the Agency commits an offence.

(2) A person who commits an offence under this section is 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 €5,000,000 or imprisonment for a term not exceeding 5 years or both.

(3) Where an offence under this section—

(a) has been committed by a body corporate, and

(b) is proved to have been committed with the consent or connivance of, or to be attributable to any wilful neglect on the part of, a person who—

(i) is a director, manager, secretary or other officer of the body corporate, or

(ii) purported to act in any such capacity,

that person as well as the body corporate shall be taken to have committed an offence and is liable to be proceeded against and punished as if he or she were guilty of the first-mentioned offence.

(4) Where the affairs of a body corporate are managed by its members, subsection (3) applies in relation to the acts and defaults of a member in connection with his or her functions of management as if he or she were a director or manager of the body corporate.]