Statue of limitations company act offences

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CRO provides information about offences:

In Section 871, Chapter 7 of Part 14, those penalties are set out:

Category 1 offence – conviction on indictment can result in a term of imprisonment of up to 10 years or a fine of up to €500,000 or both;
Category 1 offence - summary conviction can result in a class A fine or imprisonment for a term not exceeding 12 months or both;
Category 2 offence – conviction on indictment can result in a term of imprisonment of up to five years or a fine of up to €50,000 or both;
Category 2 offence - summary conviction can result in a class A fine or imprisonment for a term not exceeding 12 months or both;
Category 3 offence – a summary offence only, attracting a term of imprisonment of up to six months and a “Class A fine” (or both); and
Category 4 offence – also a summary offence only, punishable by the imposition of a Class A fine.

A “Class A fine” is a fine within the meaning of the Fines Act 2010 (i.e. a fine not exceeding €5,000).

Does not mention any time limitations for them. Does anyone know what they are? Do they expire after 6 or 36 months?

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Period within which summary proceedings may be commenced


867. (1) Notwithstanding (in the case of category 3 or 4 offences) section 10 (4) of the Petty Sessions (Ireland) Act 1851 , summary proceedings in relation to an offence under this Act may be commenced—


(a) at any time within 3 years after the date on which the offence was committed, or


(b) if, at the expiry of the period referred to in paragraph (a), the person against whom the proceedings are to be brought is outside the State, within 6 months after the date on which he or she next enters the State, or


(c) at any time within 3 years after the date on which evidence that, in the opinion of the person bringing the proceedings, is sufficient to justify the bringing of the proceedings comes to that person's knowledge,


whichever is the later.


(2) For the purposes of subsection (1)(c), a certificate signed by or on behalf of the person bringing the proceedings as to the date on which the evidence referred to in that provision came to his or her knowledge shall be prima facie evidence of that date.


(3) In any proceedings, a document purporting to be a certificate issued for the purposes of subsection (2) and to be signed by the person bringing the proceedings shall be—


(a) deemed to be so signed, and


(b) admitted as evidence without further proof of the signature or of the person purporting to sign the certificate.