Finance Act 2015
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Offences and penalties relating to fuel grant | ||
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82. (1) A person who furnishes information for the purpose of receiving the grant referred to in section 81 of this Act which is false or misleading, knowing it to be false or misleading in a material respect or being reckless as to whether it is so false or misleading, is guilty of an offence. | ||
(2) A person who is guilty of an offence under this section is liable— | ||
(a) on summary conviction to a class A fine or imprisonment for a term not exceeding 12 months or both, | ||
(b) on conviction on indictment to a fine not exceeding €50,000 or imprisonment for a term not exceeding 5 years or both. |