Valuation Act, 2001

Prosecutions.

64.—(1) Subject to subsection (2), proceedings for an offence under this Act may be brought and prosecuted by the Commissioner.

(2) Proceedings for an offence under paragraph 13(4) of Schedule 2 shall not be brought and prosecuted by the Commissioner save with the consent of the Director of Public Prosecutions.

(3) Notwithstanding section 10(4) of the Petty Sessions (Ireland) Act, 1851 , proceedings for an offence under this Act may be instituted within 12 months from the date of the offence.