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Information about proceeds of collections.
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23.—(1) Upon application to the District Court by the Chief Superintendent for a locality in which a collection was held pursuant to a collection permit, the Court shall, if either—
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(a) the Court is satisfied that it is in the public interest to do so, or
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(b) a member of the Garda Síochána not below the rank of Inspector states on oath that he has reasonable grounds for believing that the proceeds or any portion of the proceeds of the collection have been, are being, or will be used—
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(i) for the benefit of an object which is unlawful or contrary to public morality or for the benefit of an organisation membership of which is unlawful, or
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(ii) in such a manner as to encourage either directly or indirectly the commission of an unlawful act,
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make an order directing the person to whom the permit was granted—
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(I) to furnish to the Chief Superintendent, not more than one month after the day on which the order is made, a statement in writing showing the total amount collected by means of the collection and how the money so collected was applied and disposed of,
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(II) to permit the Chief Superintendent, or any member or members of the Garda Síochána designated by him, to inspect any accounts kept by the person and any receipts or other vouchers relating to the collection.
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(2) The District Court shall not make an order under this section unless—
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(a) the application therefor is made within six months after the day, or the last of the days, on which the collection to which it relates was held, and
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(b) not less than forty-eight hours before the hearing of the application, the Chief Superintendent making the application gives notice to the person to whom was granted the collection permit pursuant to which the collection was held of his intention to make the application.
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(3) A person who refuses or fails to comply with the terms of an order under subsection (1) of this section shall be guilty of an offence.
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(4) A Chief Superintendent, or any member or members of the Garda Síochána designated by him, may, for the purposes of an inspection under this section, at all reasonable times enter and have free access to any premises where any accounts, receipts or vouchers to which the inspection relates are kept and may inspect and take copies of, and extracts from, such accounts, receipts and vouchers.
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(5) This section shall not apply in relation to a collection that is—
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(a) for the benefit of an object that is charitable and is under the control of a religion recognised by the State under Article 44 of the Constitution, and
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(b) held in accordance with the laws, canons and ordinances of the religion concerned.
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