(1) A person commits an offence if he or she -

(a) obstructs or impedes the Bank or an authorised officer in the exercise of any powers under this Part,

(b) without reasonable excuse, does not comply with a requirement imposed under this Part,

(c) in purported compliance with such a requirement, provides information or records or other documents to the Bank or an authorised officer that the person knows to be false or misleading in a material respect, or

(d) falsely represents himself or herself to be an authorised officer.

(2) A person who commits 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, or

(b) on conviction on indictment, to a fine not exceeding €250,000 or imprisonment for a term not exceeding 5 years, or both.