Finance Act, 1999

Offences.

102.—(1) It shall be an offence under this subsection for a person—

(a) to contravene or fail to comply, whether by act or omission, with the provisions of this Chapter or any regulation made under section 104 or any condition imposed under this Chapter or under such regulation,

(b) to use as a propellant, to sell or deliver for such use or keep in a fuel tank—

(i) any mineral oil on which mineral oil tax at the appropriate standard rate has not been paid,

(ii) any mineral oil containing one or more markers prescribed by regulations under section 104 , or

(iii) any substance where the importation of mineral oil containing such substance is prohibited by regulation made under section 104 ,

(c) to purchase or receive mineral oil for use as a propellant from a person who is not the holder of a licence issued under section 101 ,

(d) to produce or sell on, or to deliver from, any premises, or otherwise deal in, any mineral oil, other than additives, for use as a propellant which is chargeable with mineral oil tax unless such person holds a licence granted under section 101 in respect of such mineral oil and in respect of such premises, or

(e) being the holder of a licence granted under section 101 , not to display such licence on the premises to which such licence relates.

(2) Without prejudice to any other penalty to which a person may be liable, where such person is guilty of an offence under subsection (1), he or she shall be liable on summary conviction to a fine of £1,000.

(3) It shall be an offence under this subsection—

(a) without the consent in writing of the Commissioners, to remove or attempt to remove or be knowingly concerned in removing or attempting to remove from any mineral oil—

(i) any prescribed marker, or

(ii) any substance where the importation of mineral oil containing such substance is prohibited by regulation made under section 104 ,

(b) to knowingly deal in any mineral oil from which any such prescribed marker or substance referred to in subsection (1)(b)(iii) has been removed or to which any thing has been added for the purpose of impeding the identification in the said mineral oil of any such marker or such substance, or

(c) to keep prohibited goods in any premises or on any land.

(4) Without prejudice to any other penalty to which a person may be liable, where such person is guilty of an offence under subsection (3) he or she shall be liable—

(a) on summary conviction to a fine of £1,000 or, at the discretion of the Court, to imprisonment for a term not exceeding 12 months or to both, or

(b) on a conviction on an indictment, to a fine of £10,000 or, at the discretion of the Court, to imprisonment for a term not exceeding 5 years or to both.

(5) The mineral oil in respect of which an offence under subsection (1) or (3) was committed and any substance mixed with such oil shall be liable to forfeiture.

(6) In the case of—

(a) an offence under subsection (1), where—

(i) a concealed tank, other container or any device, contrivance or method of any kind, is employed to conceal the presence in the motor vehicle of mineral oil intended for use as a propellant, or

(ii) the owner or person in charge of the motor vehicle does not have a permanent address in the State, or

(iii) proof of payment of mineral oil tax at the rate appropriate for use of the mineral oil concerned in a fuel tank is not produced, following interrogation under the provisions of Chapter II of Part II of the Finance Act, 1995 , and an officer has reasonable grounds to suspect that mineral oil tax has not been so paid,

or

(b) a second or subsequent offence by a person under subsection (1),

the vehicle shall be liable to forfeiture.

(7) Any prohibited goods in respect of which an offence is committed under subsection (3) and any mineral oil found at the place where and at the time at which such offence was committed, any conveyance or container or any other thing which was used for the carriage, storage or concealment of any such prohibited goods or mineral oil shall be liable to forfeiture.

(8) Section 13 (as amended by section 17 of the Criminal Justice Act, 1984 ) of the Criminal Procedure Act, 1967 , shall apply in relation to an offence under this section.

(9) Where an offence under subsection (3) is committed by a body corporate and the offence is shown to have been committed with the consent or connivance of any person who, when the offence was committed, was a director, manager, secretary or other officer of the body corporate or a member of the committee of management or other controlling authority of the body corporate that person shall also be deemed to be guilty of an offence and may be proceeded against and punished as if guilty of the first-mentioned offence.