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17 The National Flag should never be defaced by placing slogans, logos, lettering or pictures of any kind on it, for example at sporting events.
but
Quote:
The following guidelines are to assist persons in giving due respect to the National Flag. Observance of the guidelines contained in this booklet is a matter for each individual because there are no statutory requirements. It is expected, however, that the National Flag will be treated at all times with appropriate respect by those who use it.
The Department of the Taoiseach has general responsibility in relation to the National Flag. This responsibility is primarily concerned with the protocol for the flying of the flag. The Department’s role, therefore, is an advisory one
SO its not against the law