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An cur síos ar ghníomh caimiléireachta a rinneadh go feasach chun sochar airgid a ghiniúint don té a rinne an gníomh trí chaillteanas airgid a chur faoi deara ar dhuine eile
The description of an act of deceit, or cheating, committed knowningly so as to engender personal financial gain for the perpetrator by causing monetary loss to another person
(2) I gcás go ndéanfaidh duine go calaoiseach nó go faillíoch, chun críche aon idirbheart nó i ndáil le haon idirbheart lena mbaineann na Rialacháin seo, aon taifead, ráiteas nó eolas, atá mícheart nó bréagach, a thabhairt ar aird, a dhéanamh, a sholáthar, a thabhairt, a chur nó a úsáid ar shlí eile, beidh sé ciontach i gcion ... FOINSE: I.R. 1980
(2) Where a person fraudulently or negligently, for the purpose of or in connection with any transaction to which these Regulations apply, produces, makes, furnishes, gives, sends or otherwise makes use of, any incorrect or false record, statement or information, he shall be guilty of an offence...