Income Tax Act, 1967.

Inspectors of taxes.

161.—(1) The Minister for Finance may appoint inspectors of taxes, and all such inspectors and all other officers or persons employed in the execution of this Act shall observe and follow the orders, instructions and directions of the Revenue Commissioners.

(2) The Minister for Finance may fix such salaries and allowances for the remuneration of inspectors, and all other officers or persons employed in the execution of this Act as the Minister for Finance thinks fit, and may discharge such incidental charges and expenses in connection therewith as the Minister for Finance may think reasonable.

(3) An inspector who—

(a) knowingly or wilfully, through favour, undercharges or omits to charge any person; or

(b) is guilty of any fraudulent, corrupt, or illegal practices in the execution of his office,

shall, for any such offence, incur a penalty of £100, and on conviction shall be discharged from his office.