(1) Subject to subsection (2), where a person (in this section referred to as the "person concerned") does an act in a place outside the State that, if done in the State, would constitute an offence under -

(a) section 5, 6, 7, 8 or 18(1), or

(b) section 9 concerning the creation or use of a false accounting, auditing or financial document,

the person concerned shall be guilty of an offence and shall be liable on conviction to the penalty to which the person concerned would have been liable if the person concerned had done that act in the State.

(2) Subsection (1) shall apply where -

(a) the act is committed on board an Irish ship within the meaning of section 33 of the Merchant Shipping (Registration of Ships) Act 2014,

(b) the act is committed on an aircraft registered in the State, or

(c) the person concerned is -