Section 24, The Anti-Money Laundering Act, 2005

(1) It is an offence– (a) for any person to falsify, conceal, destroy or otherwise dispose of, or cause or permit the falsification, concealment, destruction or disposal or any document or material which is or is likely to be relevant to the execution of any order made in accordance with paragraph (a) or (b) of subsection (1) of section 23; (b) for a person who is the subject of an order made under paragraph (a) or (b) of subsection (l) of section 23 to disclose the existence or operation of the order to any person except to an officer of a law enforcement authority named in the order, an officer or agent of the institution, for the purposes of ensuring that the order is complied with or a legal practitioner, for the purpose of obtaining legal advice or representation in relation to the order.