Finance Act 2005
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Offences in relation to tax stamps. |
78.—(1) Except where subsection (4) or (5) applies, it is an offence under this subsection for any person to contravene or fail to comply with any provision of this Chapter or any regulation made under section 83 or any condition imposed under this Chapter or under such regulation in relation to such provision. | |
(2) Without prejudice to any other penalty to which a person may be liable, a person convicted of an offence under subsection (1) is liable on summary conviction to a fine of €1,900. | ||
(3) With the exception of cases where payment of tobacco products tax is permitted under section 73 (2) to be subject to the provisions governing other tobacco products it is an offence under this subsection to invite an offer to treat for, offer for sale, keep for sale or delivery, or be in the process of delivering specified tobacco products otherwise than in a pack or packs to which a tax stamp, by means of which tobacco products tax at the appropriate rate has been levied or paid in respect of such tobacco products, is affixed to each such pack in the prescribed manner unless such invitation, offer, sale or delivery takes place under a suspension arrangement. | ||
(4) It is an offence under this subsection to counterfeit, alter or otherwise make fraudulent use of, or to be knowingly concerned in holding, selling or dealing in a counterfeited or altered tax stamp. | ||
(5) Without prejudice to any other penalty to which a person may be liable, a person convicted under subsection (3) or (4) is liable— | ||
(a) on summary conviction, to a fine of €1,900 or, at the discretion of the Court, to imprisonment for a term not exceeding 12 months or to both, or | ||
(b) on conviction on indictment, to a fine not exceeding €12,695 or, at the discretion of the Court, to imprisonment for a term not exceeding 5 years or to both. | ||
(6) In a prosecution for an offence under subsection (3), it shall be presumed until the contrary is shown— | ||
(a) that tobacco products tax had not been paid in respect of any pack or packs which do not have a tax stamp affixed thereto, | ||
(b) that in respect of any pack or packs which do not have a tax stamp affixed thereto— | ||
(i) section 104 (2), of the Finance Act 2001 does not apply, | ||
(ii) the pack or packs are not being held under a suspension arrangement, and | ||
(iii) the Commissioners have not permitted, under section 73 (2), payment of the tax to be subject to the provisions governing tobacco products other than specified tobacco products, | ||
(c) in the case of a prosecution for keeping for sale or delivery, that the tobacco products concerned were so kept and were not kept for private use, | ||
(d) that a thing is a cigarette or other tobacco product where, in the opinion of an officer of the Commissioners, it is contained in any form of packaging which, by virtue of any wording thereon, its shape and other characteristics, is indicative of the contents consisting of one or more than one cigarette or of another tobacco product and the officer so states that opinion. | ||
(7) Any tobacco products or stamps in respect of which an offence has been committed under this section, any goods packed with or used to conceal such tobacco products and any vehicle or conveyance in which such tobacco products are found in, on or in any manner attached to, are liable to forfeiture. | ||
(8) Where an offence under this section 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. |