(1) A person who fraudulently claims a weekly payment, fraudulently applies to the Minister for a payment under section 32 of the Principal Act or fraudulently makes a claim for a rebate, shall be guilty of an offence and shall be liable on summary conviction to a fine not exceeding €5,000.
(2) A person who aids, abets, counsels or procures another person to commit an offence under subsection (1) of the section shall be guilty of an offence and shall be liable on summary conviction to a fine not exceeding €5,000.
(3) Notwithstanding any provision in any Act specifying the period within which summary proceedings may be commenced, proceedings in respect of an offence under this section may be commenced at any time within the period of three months from the date on which evidence, sufficient in the opinion of the Minister to justify a prosecution for the offence, comes to his knowledge, or within the period of twelve months after the commission of the offence, whichever period last ex
…