Finance (Local Property Tax) Act 2012
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Penalty for false statement or false representation. |
147.— (1) A liable person, or a person acting under the authority of the liable person, shall, without prejudice to any other penalty to which the person may be liable, be liable to a penalty under this section if the person knowingly— | |
(a) makes any false statement or false representation, or | ||
(b) delivers an incorrect return, | ||
for the purpose of obtaining— | ||
(i) any reduction in local property tax payable by the liable person, | ||
(ii) a repayment of local property tax paid by the liable person, or | ||
(iii) a deferral in accordance with Part 12 . | ||
(2) The penalty imposed by subsection (1) shall be— | ||
(a) the amount of local property tax which would have been payable had a false statement or a false representation not been made or an incorrect return not been delivered, as the case may be, or | ||
(b) the amount of local property tax in respect of which a deferral is claimed in accordance with Part 12 . | ||
(3) The penalty imposed by subsection (1) shall not exceed €3,000. |