38. (1) Where a person—

(a) on being duly summoned as a witness before the Tribunal, without just cause or excuse, disobeys the summons,

(b) being in attendance as a witness before the Tribunal refuses to take an oath or to make an affirmation when legally required by the Tribunal to do so, or to produce any documents, including things in his or her power or control legally required by the Tribunal to be produced by the person, or to answer any question to which the Tribunal may legally require an answer,

(c) knowingly or recklessly gives evidence to the Tribunal which is material to a claim and which he or she knows to be false or does not believe to be true,

(d) fails, neglects or refuses to comply with the provisions of a direction made by the Tribunal,

(e) without reasonable cause, by act or omission, obstructs or hinders the Tribunal in the performance of its functions,

the person shall be guilty of an offence.

(2) A person guilty of an offence under subsection (1) shall be liable—

(a) on summary conviction, to a fine not exceeding €3,000 or imprisonment for a term not exceeding 12 months or both, or

(b) on conviction on indictment, to a fine not exceeding €300,000 or imprisonment for a term not exceeding 5 years or both.

(3) Where an offence under subsection (1) is committed by a body corporate and it is proved that the offence was committed with the consent or connivance, or was attributable to any wilful neglect, of a person who was a director, manager, secretary or other officer of the body corporate, or a person purporting to act in that capacity, that person shall, as well as the body corporate, be guilty of an offence and may 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.