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Criminal Justice (Theft and Fraud Offences) Act, 2001 (No. 50)Introductory TextActs Referred toPart 1 Preliminary (ss. 1-3)1. Short title and commencement.2. Interpretation (general).3. Repeals, etc.Part 2 Theft and Related Offences (ss. 4-15)4. Theft.5. Exceptions to theft.6. Making gain or causing loss by deception.7. Obtaining services by deception.8. Making off without payment.9. Unlawful use of computer.10. False accounting.11. Suppression, etc., of documents.12. Burglary.13. Aggravated burglary.14. Robbery.15. Possession of certain articles.Part 3 Handling, etc. Stolen Property and other Proceeds of Crime (ss. 16-23)16. Interpretation (Part 3).17. Handling stolen property.18. Possession of stolen property.19. Withholding information regarding stolen property.20. Scope of offences relating to stolen property.21. Amendment of section 31 of Criminal Justice Act, 1994.22. Amendment of section 56A of Criminal Justice Act, 1994.23. Amendment of Criminal Justice Act, 1994.Part 4 Forgery (ss. 24-31)24. Interpretation (Part 4).25. Forgery.26. Using false instrument.27. Copying false instrument.28. Using copy of false instrument.29. Custody or control of certain false instruments, etc.30. Meaning of "false" and "making".31. Meaning of "prejudice" and "induce".Part 5 Counterfeiting (ss. 32-39)32. Interpretation (Part 5).33. Counterfeiting currency notes and coins.34. Passing, etc. counterfeit currency notes or coins.35. Custody or control of counterfeit currency notes and coins.36. Materials and implements for counterfeiting.37. Import and export of counterfeits.38. Certain offences committed outside the State.38A. Liability for offences by body corporate, etc. (Part 5)39. Measures to detect counterfeiting.Part 6 Convention on Protection of European Communities' Financial Interests (ss. 40-47)40. Interpretation (Part 6).41. Convention and Protocols to have force of law.42. Fraud affecting European Communities' financial interests.42A. Misappropriation.42B. Liability for offences by body corporate, etc. (Part 6).43. Active corruption.44. Passive corruption.45. Extra-territorial jurisdiction in case of certain offences.46. Restriction on certain proceedings.47. Extradition for revenue offences.Part 7 Investigation of Offences (ss. 48-52)48. Search warrants.49. Obstruction of Garda acting on warrant.50. Forfeiture of seized property.51. Concealing facts disclosed by documents.52. Order to produce evidential material.Part 8 Trial of Offences (ss. 53-57)53. Summary trial of indictable offences.54. Trial procedure.54A. Consecutive sentencing for burglary of dwelling.55. Alternative verdicts.56. Orders for restitution.57. Provision of information to juries.Part 9 Miscellaneous (ss. 58-65)58. Liability for offences by bodies corporate and unincorporated.59. Reporting of offences.60. Evidence in proceedings.61. Jurisdiction of District Court in certain proceedings.62. Amendment of section 9 of Married Women's Status Act, 1957.63. Amendment of Defence Act, 1954.64. Amendment of Bail Act, 1997.65. Effect of Act and transitional provisions.Schedule 1 Enactments RepealedSchedule 1A Directive (EU) 2017/1371 of the European Parliament and of The Council of 5 July 2017 on the fight against fraud to the Union’s financial interests by means of criminal lawSchedule 2 Text in the English language of the Convention drawn up on the basis of Article K.3 of the Treaty on European Union, on the protection of the European Communities' financial interests done at Brussels on 26 July 1995Schedule 3 Text in the Irish language of the Convention drawn up on the basis of Article K.3 of the Treaty on European Union, on the protection of the European Communities' financial interests done at Brussels on 26 July 1995Schedule 4 Text in the English language of the Protocol drawn up on the basis of Article K.3 of the Treaty on European Union to the Convention on the protection of the European Communities' financial interests done at Brussels on 27 September 1996Schedule 5 Text in the Irish language of the Protocol drawn up on the basis of Article K.3 of the Treaty on European Union to the Convention on the protection of the European Communities' financial interests done at Brussels on 27 September 1996Schedule 6 Text in the English language of the Protocol drawn up on the basis of Article K.3 of the Treaty on European Union, on the interpretation, by way of preliminary rulings, by the Court of Justice of the European Communities of the ConventSchedule 7 Text in the Irish language of the Protocol drawn up on the basis of Article K.3 of the Treaty on European Union, on the interpretation, by way of preliminary rulings, by the Court of Justice of the European Communities of the ConventioSchedule 8 Text in the English language of the Protocol drawn up on the basis of Article K.3 of the Treaty on European Union, to the Convention on the protection of the European Communities' financial interests done at Brussels on 19 June 1997Schedule 9 Text in the Irish language of the Protocol drawn up on the basis of Article K.3 of the Treaty on European Union, to the Convention on the protection of the European Communities financial interests done at Brussels on 19 June 1997
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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 14 April 2021 - onwards

42A. Misappropriation.

A public official who intentionally commits misappropriation is guilty of an offence and is liable on conviction on indictment to a fine or to imprisonment for a term not exceeding 5 years or both.

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