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Levy on agricultural products.
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45.—(1) Beginning with such year as the Minister may, by order, prescribe, there shall be charged and levied by the Board in each year a levy on agricultural products.
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(2) An order made under this section—
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(a) shall specify the rate at which levy is to be charged, the products on which, and the persons by whom, it is to be paid, and the manner in which and the time, or times, at which it is to be paid,
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(b) may provide that different rates of levy may be charged in respect of different classes of persons and different products,
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(c) may provide for excepting from the obligation to pay levy any specified class or classes of persons, defined in such manner and by reference to such matters as the Minister considers appropriate, for the keeping of records and the making of returns by persons liable to pay levy, for the appointment and powers of authorised officers, for the collection and recovery of levy, for the enforcement of the order, and for such other matters as the Minister considers expedient or necessary.
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(3) A person who fails to comply with any of the provisions of an order made by the Minister under this section shall be guilty of an offence and shall be liable on summary conviction to a fine not exceeding £1,000.
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(4) Where, after conviction for failure to comply with any provision referred to in subsection (3), the person continues to contravene that provision, that person shall be guilty of an offence on every day on which the contravention continues and shall, for each such offence, be liable on summary conviction to a fine not exceeding £50.
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(5) An offence under this section may be brought and prosecuted by the Board.
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(6) Before making an order under this section the Minister shall consult with such persons as the Minister considers appropriate who are engaged in or are representative of those engaged in the production, processing or sale of agricultural products.
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(7) Whenever the Minister proposes to make an order under this section, a draft of the order shall be laid before each House of the Oireachtas and the order shall not be made until a resolution approving of the draft has been passed by each such House.
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