Finance Act 2010

Amendment of section 78 (penalties for certain tobacco products tax offences) of Finance Act 2005.

101.— Section 78 of the Finance Act 2005 is amended—

(a) in subsection (5)(b) by substituting “a fine not exceeding €126,970” for “a fine not exceeding €12,695”, and

(b) by inserting the following after subsection (5):

“(5A) Section 13 of the Criminal Procedure Act 1967 shall apply in relation to an offence under this section as if, in place of the penalties specified in subsection (3) of that section, there were specified in that subsection the penalties provided for by subsection (5)(a) of this section, and the reference in subsection (2)(a) of section 13 of the Criminal Procedure Act 1967 to the penalties provided for in subsection (3) of that section shall be construed and apply accordingly.”.