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Penalties for failure to deliver a return etc.
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19. (1) Where an energy company—
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(a) fails to deliver a return on or before the specified date, or
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(b) has been required, by notice given under or for the purposes of this Act, to furnish any particulars, to produce any document, or to make anything available for inspection and the energy company fails to comply with that notice,
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the energy company shall be liable to a penalty of €3,000.
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(2) In proceedings for the recovery of a penalty incurred under this section, a certificate signed by a Revenue officer which certifies that the Revenue officer has examined the relevant records and that it appears from those records that—
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(a) a return was not received, or
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(b) a stated notice was duly given to the energy company on a stated day and that notice has not been complied with by the energy company,
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shall be evidence, unless the contrary is proved, of the matters referred to in paragraph (a) or (b), as the case may be.
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