Under the Criminal Law Act 1976 (Section 12), it is an offence to knowingly make a false report or statement to the Gardaí alleging an offence has been committed.
On summary conviction, it is punishable by a fine up to €4,000 or 12 months imprisonment. On conviction on indictment, penalties include up to 5 years in prison.
Under the Criminal Justice (Perjury and Related Offences) Act 2021, it is an offence to knowingly give a false material statement under oath in a judicial or other proceeding. It also covers fabricating evidence with the intent to mislead proceedings.
Penalties include up to 10 years imprisonment and/or fines up to €100,000.
I am satisfied that these penalties are appropriate and have no plans to change them. Sentencing is, of course, a matter for the trial judge in any particular case.