24C. Offence to make false disclosure.
(1) A person who makes a disclosure of information about the conduct of an undertaking, an associate of an undertaking, an association of undertakings or a postal service provider, knowing the information to be false or misleading commits an offence and is liable -
(a) on conviction on indictment, to a fine not exceeding €50,000, or
(b) on summary conviction, to a fine not exceeding €5,000.
(2) Subsection (1) does not apply where the disclosure is a protected disclosure within the meaning of the Protected Disclosures Act 2014.