| 
 | 
 
False statements.  
 |   
 
224.— (1)  A person who states to a member of the Garda Síochána or a member of the Board that—  
   | 
| 
 |  | 
(a) an offence under this Act or any other enactment has been or is being committed,  
    | 
| 
 |  | 
(b) a provision of this Act, a provision of any other enactment or any rule of law has been or is being contravened, or  
    | 
| 
 |  | 
(c) there has been serious wrongdoing by any person in relation to NAMA or a NAMA group entity,  
   | 
| 
 |  | 
knowing the statement to be false commits an offence.  
    | 
| 
 |  | 
(2) A person guilty of an offence under this section is liable—  
   | 
| 
 |  | 
(a) on summary conviction to a fine not exceeding €5,000 or imprisonment for a term not exceeding 12 months or both, or  
    | 
| 
 |  | 
(b) on conviction on indictment to a fine not exceeding €100,000 or imprisonment for a term not exceeding 3 years or both.  
  
 |