An offence is committed where a person, outside the State, engages in conduct that would, if it occurred in the State, constitute an offence under section 7 and any of the following apply: the conduct takes place on board an Irish ship (section 9, Mercantile Marine Act 1955); on an aircraft registered in the State; the conduct is an offence under the law of that place and the person is an Irish citizen or ordinarily resident in the State, or a body corporate established under the law of the State or a company registered under the Companies Acts; a request for surrender under Part II of the Extradition Act 1965 has been made and finally refused; or a relevant arrest warrant has been received from an issuing state and a final determination made that the warrant should not be endorsed or the person should not be surrendered under the European Arrest Warrant Act 2003.

On summary conviction the offence attracts a fine not exceeding €5,000 and/or imprisonment up to 12 months; on conviction on indictment it attracts a fine and/or imprisonment for a term not exceeding 14 years. A person with principal residence in the State for the 12 months immediately preceding the offence is taken to be ordinarily resident for subsection (1)(c). "Relevant arrest warrant" and "issuing state" have the same meanings as in the European Arrest Warrant Act 2003.