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Offences.
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15.—The Principal Act is amended by the insertion of the following section:
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“29A.—A person who knowingly or recklessly makes (whether in the State or outside the State)—
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(a) a declaration under this Act, or
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(b) a statement for the purposes of any application under this Act,
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that is false or misleading in any material respect shall be guilty of an offence and shall be liable—
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(i) on summary conviction to a fine not exceeding €3,000 or imprisonment for a term not exceeding 12 months, or to both, or
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(ii) on conviction on indictment to a fine not exceeding €50,000 or imprisonment for a term not exceeding 5 years, or to both.”.
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