1.—(1) An agent or any other person who—
(a) corruptly accepts or obtains, or
(b) corruptly agrees to accept or attempts to obtain,
for himself or herself, or for any other person, any gift, consideration or advantage as an inducement to, or reward for, or otherwise on account of, the agent doing any act or making any omission in relation to his or her office or position or his or her principal’s affairs or business shall be guilty of an offence.
(2) A person who—
(a) corruptly gives or agrees to give, or
(b) corruptly offers,
any gift or consideration to an agent or any other person, whether for the benefit of that agent, person or another person, as an inducement to, or reward for, or otherwise on account of, the agent doing any act or making any omission in relation to his or her office or position or his or her principal’s affairs or business shall be guilty of an offence.
(3) A person who knowingly gives to any agent, or an agent who knowingly uses with intent to deceive his or her principal, any receipt, account or other document in respect of which the principal is interested, and which contains any statement which is false or erroneous or defective in any material particular, and which to his or her knowledge is intended to mislead the principal shall be guilty of an offence.
(4) A person guilty of an offence under this section shall be liable—
(a) on summary conviction to a fine not exceeding £2,362.69 or to imprisonment for a term not exceeding 12 months or to both, or
(b) on conviction on indictment to a fine or to imprisonment for a term not exceeding 10 years or to both.
(5) In this Act—
‘agent’ includes—
(a) any person employed by or acting for another,
(b) (i) an office holder or director (within the meaning, in each case, of the Public Bodies Corrupt Practices Act, 1889, as amended) of, and a person occupying a position of employment in, a public body (within the meaning aforesaid) and a special adviser (within the meaning aforesaid),
(ii) a member of Dáil Éireann or Seanad Éireann,
…
‘consideration’ includes valuable consideration of any kind;
‘principal’ includes an employer.”.