Companies Act 2014
F445[Relevant director not to be liable to be penalised twice for same conduct
957H. (1) If the Director imposes a monetary sanction on a relevant director and the conduct engaged in by the relevant director that has given rise (whether in whole or in part) to the relevant contravention is an offence under the law of the State, the relevant director shall not be liable to be prosecuted or punished for the offence under that law.
(2) The Director shall not impose a monetary sanction on a relevant director if—
(a) the relevant director has been charged with having committed an offence under a law of the State and has either been found guilty or not guilty of having committed the offence, and
(b) the offence involves the conduct engaged in by the relevant director that has given rise (whether in whole or in part) to the relevant contravention.]
Inserted (21.09.2018) by Companies (Statutory Audits) Act 2018 (22/2018), s. 45, S.I. No. 366 of 2018.