Pearse Doherty (Donegal South West, Sinn Fein) | Oireachtas source

I ask the Minister to explain that to me. I am thinking of a scenario in which a financial institution is under review by the Central Bank and the reviewer and the reviewee are somehow colluding to provide false information to the bank. Under this section, the reviewee would be subject to prosecution but I do not see how the reviewer would be subject to sanction.