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Prohibition of giving certain false information.
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12.—Any person who—
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(a) knowingly makes a false report or statement tending to show that an offence has been committed, whether by himself or another person, or tending to give rise to apprehension for the safety of persons or property, or
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(b) knowingly makes a false report or statement tending to show that he has information material to any inquiries by the Garda Síochána and thereby causes the time of the Garda Síochána to be wastefully employed,
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shall be guilty of an offence and shall be liable—
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(i) on summary conviction, to a fine not exceeding £500 or to imprisonment for a term not exceeding 12 months, or to both, or
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(ii) on conviction on indictment, to imprisonment for a term not exceeding 5 years.
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