(1) A person who, in purported compliance with any provision of the Companies Acts, answers a question, provides an explanation, makes a statement or completes, signs produces, lodges or delivers any return, report, certificate, balance sheet or other document false in a material particular, knowing it to be false, or recklessly answers a question, provides an explanation, makes a statement or completes, signs produces, lodges or delivers any such document false in a material particular shall be guilty of an offence.
(1A) A person who knowingly or recklessly furnishes false information to an electronic filing agent that is subsequently transmitted in a return made, on the person's behalf, to the registrar of companies shall be guilty of an offence.
(2) Where a person is convicted on indictment of an offence under subsection (1) or (1A) and the court is of opinion that any act, omission or conduct which constituted that offence has -
(a) substantially contributed to a company being