Finance (Local Property Tax) Act 2012
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Penalty for failure to deliver a return. |
146.— (1) Where a liable person who— | |
(a) is required under Part 7 to deliver a return, fails to deliver the return, or | ||
(b) delivers a return but fails to include in the return the particulars required by the return, is requested by a Revenue officer by notice to remedy matters and fails to do so without unreasonable delay, | ||
the liable person shall be liable to a penalty of the amount of the local property tax that would be payable were a true and complete return to be delivered. | ||
(2) The penalty imposed by subsection (1) shall not exceed €3,000. | ||
(3) In proceedings for the recovery of a penalty incurred under this section, a certificate signed by a Revenue officer which certifies that he or she has examined the relevant records and that it appears from those records that— | ||
(a) a stated return was not received, or | ||
(b) the defendant has failed to do a stated act or furnish stated particulars, | ||
shall be evidence until the contrary is proved of the matters referred to in paragraphs (a) and (b). |