Michael Noonan (Limerick City, Fine Gael)
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It would be an offence and it is covered by a generic provision in the contract between the two parties. Amendment No. 31 introduces a generic offence whereby a person commits an offence if he or she:

(a) obstructs or impedes the Bank or an authorised officer in the exercise of any powers under this Part,
(b) without reasonable excuse, does not comply with a requirement imposed under this Part,
(c) in purported compliance with such a requirement, provides information or records or other documents to the Bank or an authorised officer that the person knows to be false or misleading in a material respect, or
(d) falsely represents himself or herself to be an authorised officer.