[2001.] Criminal Justice (Theft and Fraud Offences) Act, 2001. [No. 50.] court or the jury, as the case may be, is satisfied having regard to all Pt.3 S.17 the evidence that there is a reasonable doubt as to whether he or she so knew or was so reckless. (3) A person to whom this section applies may be tried and convicted whether the principal offender has or has not been previously convicted or is or is not amenable to justice. (4) A person guilty of handling stolen property is liable on conviction on indictment to a fine or imprisonment for a term not exceeding 10 years or both, but is not liable to a higher fine or longer term of imprisonment than that which applies to the principal offence. 18.—(1) A person who, without lawful authority or excuse, possesses stolen property (otherwise than in the course of the stealing), knowing that the property was stolen or being reckless as to whether it was stolen, is guilty of an offence. Possession of stolen property. (2) Where a person has in his or her possession stolen property in such circumstances (including purchase of the property at a price below its market value) that it is reasonable to conclude that the person either knew that the property was stolen or was reckless as to whether it was stolen, he or she shall be taken for the purposes of this section to have so known or to have been so reckless, unless the court or the jury, as the case may be, is satisfied having regard to all the evidence that there is a reasonable doubt as to whether he or she so knew or was so reckless. (3) A person to whom this section applies may be tried and convicted whether the principal offender has or has not been previously convicted or is or is not amenable to justice. (4) A person guilty of an offence under this section is liable on conviction on indictment to a fine or imprisonment for a term not exceeding 5 years or both, but is not liable to a higher fine or longer term of imprisonment than that which applies to the principal offence. 19.—(1) Where a member of the Garda Sı́ochána— (a) has reasonable grounds for believing that an offence consisting of stealing property or of handling stolen property has been committed, (b) finds any person in possession of any property, (c) has reasonable grounds for believing that the property referred to in paragraph (b) includes, or may include, property referred to in paragraph (a) or part of it, or the whole or any part of the proceeds of that property or part, and (d) informs the person of his or her belief, the member may require the person to give an account of how he or she came by the property. (2) If the person fails or refuses, without reasonable excuse, to give such account or gives information that the person knows to be false or misleading, he or she is guilty of an offence and is liable on 17 Withholding information regarding stolen property.