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(b) In paragraph (a) “relevant court” means the District Court, the Circuit Court or the High Court, as appropriate, by reference to the jurisdictional limits for civil matters laid down in the Courts of Justice Act 1924, as amended, and the Courts (Supplemental Provisions) Act 1961, as amended.

(b) In paragraph (a) “relevant court” means the District Court, the Circuit Court or the High Court, as appropriate, by reference to the jurisdictional limits for civil matters laid down in the Courts of Justice Act 1924, as amended, and the Courts (Supplemental Provisions) Act 1961, as amended.

(b) where the failure relates to the obligation imposed on a person under section 817E, 817F, 817G or 817H(1), section 817E(a), 817E(b), 817F, 817G or 817H(1), as the case may be, be liable to—

(b) where the failure relates to the obligation imposed on a person under section 817E, 817F, 817G or 817H(1), section 817E(a), 817E(b), 817F, 817G or 817H(1), as the case may be, be liable to—

“relevant day” means the first day after the end of the period specified in section 817E(a), 817E(b), 817F, 817G or 817H(1), as the case may be, during which the obligation imposed on a person by section 817E(a), 817E(b), 817F, 817G or 817H(1), as the case may be, shall be discharged.

“relevant day” means the first day after the end of the period specified in section 817E(a), 817E(b), 817F, 817G or 817H(1), as the case may be, during which the obligation imposed on a person by section 817E(a), 817E(b), 817F, 817G or 817H(1), as the case may be, shall be discharged.

“relevant day” means the first day after the end of the period specified in section 817E(a), 817E(b), 817F, 817G or 817H(1), as the case may be, during which the obligation imposed on a person by section 817E(a), 817E(b), 817F, 817G or 817H(1), as the case may be, shall be discharged.

“relevant day” means the first day after the end of the period specified in section 817E(a), 817E(b), 817F, 817G or 817H(1), as the case may be, during which the obligation imposed on a person by section 817E(a), 817E(b), 817F, 817G or 817H(1), as the case may be, shall be discharged.

(b) where the failure relates to the obligation imposed on a person under section 817E, 817F, 817G or 817H(1), section 817E(a), 817E(b), 817F, 817G or 817H(1), as the case may be, be liable to—

“relevant day” means the first day after the end of the period specified in section 817E(a), 817E(b), 817F, 817G or 817H(1), as the case may be, during which the obligation imposed on a person by section 817E(a), 817E(b), 817F, 817G or 817H(1), as the case may be, shall be discharged.

“relevant day” means the first day after the end of the period specified in section 817E(a), 817E(b), 817F, 817G or 817H(1), as the case may be, during which the obligation imposed on a person by section 817E(a), 817E(b), 817F, 817G or 817H(1), as the case may be, shall be discharged.

(b) where the failure relates to the obligation imposed on a person under section 817E, 817F, 817G or 817H(1), section 817E(a), 817E(b), 817F, 817G or 817H(1), as the case may be, be liable to—

“relevant day” means the first day after the end of the period specified in section 817E(a), 817E(b), 817F, 817G or 817H(1), as the case may be, during which the obligation imposed on a person by section 817E(a), 817E(b), 817F, 817G or 817H(1), as the case may be, shall be discharged.

“relevant day” means the first day after the end of the period specified in section 817E(a), 817E(b), 817F, 817G or 817H(1), as the case may be, during which the obligation imposed on a person by section 817E(a), 817E(b), 817F, 817G or 817H(1), as the case may be, shall be discharged.

(a) where the failure relates to the obligation imposed on a person under section 817H(2), 817H(3), 817I, 817H(3), 817HA(2), 817I, 817K(1), 817K(2), 817L or 817M, be liable to—

(a) where the failure relates to the obligation imposed on a person under section 817H(2), 817H(3), 817I, 817H(3), 817HA(2), 817I, 817K(1), 817K(2), 817L or 817M, be liable to—

(b) where the failure relates to the obligation imposed on a person under section 817E, 817F, 817G or 817H(1), section 817E(a), 817E(b), 817F, 817G or 817H(1), as the case may be, be liable to—

“relevant day” means the first day after the end of the period specified in section 817E(a), 817E(b), 817F, 817G or 817H(1), as the case may be, during which the obligation imposed on a person by section 817E(a), 817E(b), 817F, 817G or 817H(1), as the case may be, shall be discharged.

“relevant day” means the first day after the end of the period specified in section 817E(a), 817E(b), 817F, 817G or 817H(1), as the case may be, during which the obligation imposed on a person by section 817E(a), 817E(b), 817F, 817G or 817H(1), as the case may be, shall be discharged.

(a) where the failure relates to the obligation imposed on a person under section 817H(2), 817H(3), 817I, 817H(3), 817HA(2), 817I, 817K(1), 817K(2), 817L or 817M, be liable to—

(c)where the failure relates to the obligation imposed on a person under section 817HA(3), be liable to a penalty not exceeding €5,000.

(a) where the failure relates to the obligation imposed on a person under section 817H(2), 817H(3), 817I, 817H(3), 817HA(2), 817I, 817K(1), 817K(2), 817L or 817M, be liable to—

(a) where the failure relates to the obligation imposed on a person under section 817H(2), 817H(3), 817I, 817H(3), 817HA(2), 817I, 817K(1), 817K(2), 817L or 817M, be liable to—

(a) where the failure relates to the obligation imposed on a person under section 817H(2), 817H(3), 817I, 817H(3), 817HA(2), 817I, 817K(1), 817K(2), 817L or 817M, be liable to—

(a) where the failure relates to the obligation imposed on a person under section 817H(2), 817H(3), 817I, 817H(3), 817HA(2), 817I, 817K(1), 817K(2), 817L or 817M, be liable to—

(a) where the failure relates to the obligation imposed on a person under section 817H(2), 817H(3), 817I, 817H(3), 817HA(2), 817I, 817K(1), 817K(2), 817L or 817M, be liable to—

(3) (a) Notwithstanding section 1077B, the Revenue Commissioners shall, in relation to a failure referred to in subsection (1), make an application to the relevant court for that court to determine whether the person named in the application has failed to comply with the obligation imposed on that person by a section referred to in subsection (1)(a) or (b) subsection (1)(a), (b) or (c) , as the case may be.

(7) Section 1077C shall apply for the purposes of a penalty under subsection (1).