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Search and seizure.
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76.—(1) (a) If a judge of the District Court is satisfied on the sworn information of an appropriate person that there are reasonable grounds for suspecting that there are on any premises any books, records or other documents—
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(i) of which production has been required under this Act, and
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(ii) which have not been produced in compliance with that requirement,
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the judge may issue a warrant authorising any member of the Garda Síochána, together with any other persons named in the warrant at any time or times within one month from the date of the warrant, on production if so requested of the warrant, to enter the premises specified in the information (using such force as is reasonably necessary for the purpose) and to search the premises or other place specified in the warrant and—
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(I) take possession of any books or documents appearing to be such books or documents as aforesaid, or
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(II) to take, in relation to any books or documents so appearing, any other steps which may appear necessary for preserving them and preventing interference with them.
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(b) Any books or documents of which possession is taken under this subsection may be retained for a period of three months.
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(2) A person who—
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(a) obstructs or interferes with a member of the Garda Síochána acting under the authority of a warrant issued under this section, or
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(b) is found on the premises or at the place specified in the warrant by a member of the Garda Síochána acting as aforesaid and who fails or refuses to give the member his or her name or address when required to do so or gives a name and address that is false or misleading, or
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(c) who obstructs the exercise of an authority conferred by a warrant under this section to take possession of any books or documents,
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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 £1,500 or, at the discretion of the court, to imprisonment for a term not exceeding 12 months, or to both, or
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(ii) on conviction on indictment to a fine not exceeding £1,000,000 or, at the discretion of the court, to imprisonment for a term not exceeding ten years, or to both.
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