132. (1) The Commission or an authorised officer may, by notice in writing (referred to in this Act as an “information notice”) served on a controller or processor, require the controller or processor to furnish, in writing, within such period as may be specified in the notice and, if applicable, in the format or manner specified in the notice, such information in relation to matters specified in the notice as is necessary or expedient for the performance by the Commission of its, or by the authorised officer of his or her, functions under this Part.

(2) Subject to subsection (3)—

(a) an information notice shall include a statement informing the controller or processor concerned of his entitlement under section 150(1) to appeal against the requirement specified in the notice,

(b) the period, referred to in subsection (1), specified in an information notice shall not be less than 28 days from the date on which the notice is served, and

(c) if an appeal is brought under section 150(1) against a requirement specified in an information notice, the requirement need not be complied with and subsection (6) shall not apply in relation to the requirement, pending the determination or withdrawal of the appeal.

(3) Where the Commission or authorised officer—

(a) by reason of special circumstances, is of the opinion that a requirement specified in an information notice should be complied with urgently, and

(b) includes a statement to that effect in the information notice,

subsection (2) shall not apply in relation to the notice, but the notice—

(i) shall include a statement of the effect of subsections (3) and (4) of section 150, and

(ii) shall not require compliance with the requirement before the end of the period of 7 days beginning on the date on which the notice is served.

(4) (a) Nothing in this section shall be taken to compel a controller or processor, in complying with an information notice, to furnish information that would be exempt from production in proceedings in a court on the ground of legal professional privilege.

(b) A document furnished in compliance with an information notice shall not be admissible in evidence in proceedings for an offence (other than an offence under this section) brought against any person who furnishes or concurs in the furnishing of the document.

(5) The controller or processor concerned shall inform the Commission of any documents, records, statements or other information withheld by it under subsection (4)(a).

(6) A controller or processor that without reasonable excuse fails to comply with a requirement specified in an information notice or that, in purported compliance with such a requirement, gives to the Commission or an authorised officer information which the controller or processor knows to be false or misleading in a material respect, shall be guilty of an offence and shall be 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 €250,000 or imprisonment for a term not exceeding 5 years or both.

(7) (a) An information notice may be cancelled—

(i) where it has been issued by the Commission, by the Commission, and

(ii) where it has been issued by an authorised officer, by the Commission or that authorised officer.

(b) A person who cancels an information notice under paragraph (a) shall notify in writing the controller or processor on which the notice was served.