(1) Where a member of the Garda Síochána -
(a) has reasonable grounds for believing that an offence consisting of stealing property or of handling stolen property has been committed,
(b) finds any person in possession of any property,
(c) has reasonable grounds for believing that the property referred to in paragraph (b) includes, or may include, property referred to in paragraph (a) or part of it, or the whole or any part of the proceeds of that property or part, and
(d) informs the person of his or her belief,
the member may require the person to give an account of how he or she came by the property.
(2) If the person fails or refuses, without reasonable excuse, to give such account or gives information that the person knows to be false or misleading, he or she is guilty of an offence and is liable on summary conviction to a fine not exceeding €5,000 or imprisonment for a term not exceeding 12 months or both.
(3) Subsection (2) shall not have effect unless the person when require
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