[No. 50.] Pt.5 S.34 Criminal Justice (Theft and Fraud Offences) Act, 2001. [2001.] (b) delivers any such thing to another person with the intention that that person or any other person shall pass or tender it as genuine, is guilty of an offence. (2) A person who, without lawful authority or excuse, delivers to another person anything which is, and which he or she knows or believes to be, a counterfeit of a currency note or coin is guilty of an offence. (3) 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— (a) in the case of an offence under subsection (1), 10 years, or (b) in the case of an offence under subsection (2), 5 years, or both. Custody or control of counterfeit currency notes and coins. 35.—(1) A person who has in his or her custody or under his or her control any thing which is, and which he or she knows or believes to be, a counterfeit of a currency note or coin, intending either— (a) to pass or tender it as genuine, or (b) to deliver it to another with the intention that that person or any other person shall pass or tender it as genuine, is guilty of an offence. (2) A person who, without lawful authority or excuse, has in his or her custody or under his or her control any thing which is, and which he or she knows or believes to be, a counterfeit of a currency note or coin is guilty of an offence. (3) 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— (a) in the case of an offence under subsection (1), 10 years, or (b) in the case of an offence under subsection (2), 5 years, or both. Materials and implements for counterfeiting. 36.—(1) A person who makes, or has in his or her custody or under his or her control, any thing which he or she intends to use, or to permit any other person to use, for the purpose of making a counterfeit of a currency note or coin with the intention that it be passed or tendered as genuine is guilty of an offence. (2) A person who, without lawful authority or excuse, has in his or her custody or under his or her control any thing which is or has been specially designed or adapted for making a counterfeit of a currency note or coin is guilty of an offence. (3) 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— 28