Gardaí who go on strike could face a fine of €50,000 and/or five years in prison.
The Garda Representative Association is balloting its members for industrial action in response to proposed public sector cuts in tomorrow's Budget.
The Association, which represents rank-and-file gardaí says it is aware that such action is potentially in breach of the law.
Justice Minister Dermot Ahern has warned the Government will take legal action if they strike.