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Taxes Consolidation Act, 1997 (Number 39 of 1997)

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1078A Concealing facts disclosed by documents.

(1) Any person who—

(a) knows or suspects that an investigation by an officer of the Revenue Commissioners into an offence under the Acts or the Waiver of Certain Tax, Interest and Penalties Act 1993 is being, or is likely to be, carried out, and

(b) falsifies, conceals, destroys or otherwise disposes of material which the person knows or suspects is or would be relevant to the investigation or causes or permits its falsification, concealment, destruction or disposal,

is guilty of an offence.

(2) Where a person—

(a) falsifies, conceals, destroys or otherwise disposes of material, or

(b) causes or permits its falsification, concealment, destruction or disposal,

in such circumstances that it is reasonable to conclude that the person knew or suspected—

(i) that an investigation by an officer of the Revenue Commissioners into an offence under the Acts or the Waiver of Certain Tax, Interest and Penalties Act 1993 was being, or was likely to be, carried out, and

(ii) that the material was or would be relevant to the investigation, the person shall be taken, for the purposes of this section, to have so known or suspected, unless the court or the jury, as the case may be, is satisfied having regard to all the evidence that there is a reasonable doubt as to whether the person so knew or suspected.

(3) A person guilty of an offence under this section is liable—

(a) on summary conviction to a fine not exceeding [2]>€3,000<[2][2]>€5,000<[2], or at the discretion of the court, to imprisonment for a term not exceeding 6 months or to both the fine and the imprisonment, or

(b) on conviction on indictment, to a fine not exceeding €127,000 or, at the discretion of the court, to imprisonment for a term not exceeding 5 years or to both the fine and the imprisonment.

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Inserted by FA03 s161.

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Substituted by FA08 s138(1)(e). Applies as respects an offence committed on a day after 13 March 2008.