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Offences in relation to abatements and allowances.
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21.—Every person who, in or in connection with a claim by himself or another person for any abatement or allowance from or against rates granted by Act of the Oireachtas (whether passed before or after this Act) by way of relief against rates on agricultural land, makes after the passing of this Act any statement which is to his knowledge false or misleading in any material respect shall be guilty of an offence under this section, and shall be liable on summary conviction thereof to a fine not exceeding fifty pounds or, at the discretion of the court, to imprisonment for any term not exceeding six months.
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