There were 93 incidents of spitting and/or coughing against gardaí between April 8 and June 2020 6, while officers had to use anti-spit guards on 70 occasions.
Also during that time, gardaí invoked regulations 302 times out of more than a million interactions, including arrests.
In 82 of the incidents, a charge of summons has been issued.
Most incidents involve a single individual, but some have resulted in charges against multiple people
Of the 302 incidents, two were as a result of an instruction from a relevant medical professional as per the Act.
In addition, pre-existing enforcement powers were used in 2,018 incidents where other offences were disclosed in the course of Covid-19 operations.
These range from incidents such as drink driving or disqualified drivers detected at checkpoints, to drugs and weapons seizures, to public order offences.
Commissioner Drew Harris said: "As we enter Phase 2, it is important that we all continue to play our part in reducing the spreading of Covid-19 by staying local, not making unnecessary journeys, and maintaining social distancing.
"While the rate is reducing, Gardaí continue to be subjected to despicable spitting and coughing attacks. This remains a serious concern for the organisation.
“These are a significant health and safety risk to our members in the current environment. We must protect them from such attacks.
The Garda policy and use of anti-spit guards will be reviewed by An Garda Síochána in September 2020.”