64. (1) A person who is an information source and who conceals, destroys, mutilates or falsifies a relevant record shall be guilty of an offence.

(2) A person who is an information source and who fails to comply with a direction of the Authority under Part 7 shall be guilty of an offence.

(3) A person who fails to comply with a direction of the Authority under Part 7 shall be guilty of an offence.

(4) A person guilty of an offence under this section shall be liable—

(a) on summary conviction, to a class A fine or imprisonment for a term not exceeding 6 months, or both, or

(b) on conviction on indictment, to a fine not exceeding €50,000 or imprisonment for a term not exceeding 3 years, or both.

(5) Where an offence under this section is committed by a body corporate and is proved to have been so committed with the consent or connivance of any person, being a director, manager, secretary or other officer of the body corporate, or a person who was purporting to act in any such capacity, that person shall, as well as the body corporate, be guilty of an offence and shall be liable to be proceeded against and punished as if he or she were guilty of the first-mentioned offence.