1078A Concealing facts disclosed by documents

This section makes it an offence for a person to falsify, conceal, destroy or otherwise dispose of material that the person knows or suspects is or would be relevant to the investigation of a revenue offence. A person guilty of such offence is liable—

• on summary conviction, to a fine of up to €5,000 for an offence committed on or after 14 March 2008, (€3,000 for offences committed before that date) or imprisonment of up to 6 months or to both the fine and imprisonment; and
• on conviction on indictment, to a fine of up to €127,000 or imprisonment of up to 5 years or to both the fine and imprisonment.

Relevant Date: Finance Act 2021