Finance Act, 1963

Penalties.

57.—(1) A person who contravenes subsection (2) of section 50 of this Act shall be liable to a penalty of twenty pounds.

(2) A person who does not comply with subsection (3) of section 49 of this Act or any provision of regulations under this Part of this Act in relation to registration, the keeping of accounts, the furnishing of statements, or the production for inspection or removal of documents shall be liable to a penalty of twenty pounds, together with, in the case of a continuing non-compliance, a penalty of the like amount for every day on which the non-compliance is continued.

(3) Where a person mentioned in the foregoing subsection is a body of persons, the secretary shall be liable to a separate penalty of twenty pounds.

(4) All penalties under this section may, without prejudice to any other method of recovery, be proceeded for and recovered summarily in the same manner as in summary proceedings for recovery of any penalty under any Act relating to the excise, and, notwithstanding subsection (4) of section 10 of the Petty Sessions (Ireland) Act, 1851 , summary proceedings under this section may be instituted within three years from the date of the incurring of the penalty.

(5) Where—

(a) a person does not comply with subsection (3) of section 49 of this Act or any provision of regulations under this Part of this Act requiring him to furnish any statement or to produce for inspection or permit removal of any documents,

(b) compliance is required within a particular period, and

(c) such person continues, during a further period of two or more days, not to furnish the particulars or statement or produce for inspection or permit removal of the documents,

the non-compliance shall be regarded, for the purposes of subsection (2) of this section, as a non-compliance continuing on every day, other than the first, of the further period.

(6) In proceedings for recovery of a penalty under this section—

(a) a certificate signed by an officer of the Revenue Commissioners which certifies that he has inspected the relevant records of the Revenue Commissioners and that it appears from them that, during a stated period, a stated statement was not furnished by the defendant shall be evidence until the contrary is proved that the defendant did not, during that period, furnish that statement,

(b) a certificate signed by an officer of the Revenue Commissioners which certifies that he has inspected the relevant records of the Revenue Commissioners and that it appears from them that a stated document was duly sent to the defendant on a stated day shall be evidence until the contrary is proved that that person received that document in the ordinary course,

(c) a certificate certifying as provided for in paragraph (a) or paragraph (b) of this subsection and purporting to be signed by an officer of the Revenue Commissioners may be tendered in evidence without proof and shall be deemed until the contrary is proved to have been signed by an officer of the Revenue Commissioners.

(7) Subject to this section, the rules of the court concerned for the time being applicable to civil proceedings shall apply to proceedings pursuant to this section.