(1) A person who -

(a) obstructs or impedes a reviewer in the preparation of a report under this Part, or

(b) in relation to the preparation of a report under this Part, gives information to a reviewer that the person knows to be false or misleading in a material particular,

commits an offence.

(2) A person who is a reviewer that, in relation to the preparation of a report under this Part, gives information to the Bank which the reviewer knows to be false or misleading in a material particular commits an offence.

(3) A person who commits an offence under paragraph (1) or (2) 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 3 years, or both.