Finance Act, 2001
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Obligation to answer certain questions, in respect of certain tobacco products. |
138.—An officer or a member of the Garda Síochána may require any person whom such officer or member has reasonable cause to believe to be guilty of an offence under section 10A (inserted by the Finance Act, 1994 ), of the Finance (Excise Duty on Tobacco Products) Act, 1977 , to furnish to such officer or member of the Garda Síochána— | |
(a) his or her name, address and date of birth, | ||
(b) all such information in relation to the tobacco products in question as may be reasonably required by such officer or member and which is in the possession or procurement of the person. |