(1) A person who holds out a body that is not registered as being registered shall be guilty of an offence.
(2) A body (other than a registered charitable organisation) that, in any notice, advertisement, promotional literature or any other published material, describes itself or its activities in such terms as would cause members of the public to reasonably believe that it is a charitable organisation shall, subject to subsection (6), be guilty of an offence.
(3) A person who holds out a body that is not established under the law of the State as being so established shall be guilty of an offence.
(4) A person who holds out a body whose seat of management or control is outside the State as being a body whose seat of management or control is in the State shall be guilty of an offence.
(5) Without prejudice to the generality of subsections (3) and (4), a body that is publicly described as being an "Irish charity" or a "registered Irish charity" shall be regarded as being held out -
(a) a
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