Local Government (Ireland) Act, 1871

Penalties for giving false evidence, or refusing to give evidence.

15. If any person upon any examination under the authority of this Act shall wilfully give false evidence, or wilfully make or subscribe a false declaration, he shall on being convicted thereof suffer the pains and penalties of perjury; and if any person shall refuse or wilfully neglect to attend in obedience to any summons of any auditor, or to give evidence, or shall wilfully alter, suppress, conceal, destroy, or refuse to produce any books, deeds, contracts, accounts, vouchers, documents, or papers, or copies of the same, which may be required to be produced for the purposes of this Act, to any auditor authorized by this Act to require the production thereof, every person so offending shall be deemed guilty of a misdemeanor.