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They were arrested today along with a private citizen.
The five people have been charged with offences relating to perverting the course of justice.
The Assistant Commissioner of Organised and Serious Crime is leading the investigation, which is still ongoing.
The Gardai, who are based in the south of the country, are due to appear before Limerick Court on the 14th May.
All five people arrested today have been released on bail.
An Garda Siochana says "As this investigation by Gardaí attached to the Garda National Bureau of Criminal Investigation (GNBCI) is ongoing, An Garda Síochána will not be commenting further."