(1) It shall not be lawful for any person while in Saorstát Eireann to make or enter into or attempt to make or enter into a bet with a person who is then outside Saorstát Éireann or to employ, commission, or instruct or attempt to employ, commission, or instruct any person who is for the time being outside Saorstát Éireann to make or enter into a bet for him or on his behalf.
(2) Every person who makes or enters into or attempts to make or enter into a bet in contravention of this section or who employs, commissions, or instructs any person to make or enter into a bet in contravention of this section shall be guilty of an offence under this section and shall be liable on summary conviction thereof to an excise penalty of one hundred pounds.
(3) Nothing in this section shall render it unlawful for a licensed bookmaker while in Saorstát Eireann to make or enter into a bet with a person who is then outside Saorstát Eireann and does not carry on business as a bookmaker.