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Evidence.
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10.—(1) Where a body corporate which is not registered in Saorstát Eireann under the Companies Acts, 1908 to 1924, is charged with having committed an offence under the immediately preceding section, the onus of proving the matters or any of the matters mentioned in paragraphs (e), (f), (g), and (i) respectively of sub-section (1) of the said section shall lie upon the body corporate so charged, and until the contrary is proved it shall be presumed that none of those matters is applicable in relation to the act alleged to constitute such offence.
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(2) In any proceedings against a body corporate which is not registered in Saorstát Eireann under the Companies Acts, 1908 to 1924, for an offence under the immediately preceding section, the production of a certificate, in the prescribed form and containing the prescribed particulars and verified in the prescribed manner under the hand of a person registered as the proprietor of shares in such body corporate, certifying—
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(a) that he is the beneficial owner of such shares and is a national of Saorstát Eireann, or
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(b) that he holds such shares on behalf of another person and that such other person is a national of Saorstát Eireann, or
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(c) that he is the beneficial owner of such shares and is a qualified person, or
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(d) that he holds such shares on behalf of another person and that such other person is a qualified person, shall be prima facie evidence of the facts so certified.
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(3) If any person makes in a certificate under this section any statement which is false or misleading in any material respect, such person shall be guilty of an offence under this section and shall be liable on summary conviction thereof to a fine not exceeding ten pounds.
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