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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 Courts of Justice Act 1924 and the Courts (Supplemental Provisions) Act 1961.

(a) where the failure relates to the obligation imposed on a person under subsection (3) or (10) of section 817RC, or section 817RD(4) or 817RF, be liable to—

(b) where the failure relates to the obligation imposed on a person under subsection (1), (2) or (5) of section 817RC or section 817RD(1) subsection (1), (1A), (2), (2A) or (5) of section 817RC or subsection (1) or (1A) of section 817RD, be liable to—

“relevant day” means the first day after the end of the period specified in subsection (1), (1A), (2), (2A) or (5) of section 817RC or subsection (1) or (1A) of section 817RD, as the case may be, during which the obligation imposed on a person by the said subsection (1), (1A), (2), (2A) or (5) of section 817RC or subsection (1) or (1A) of section 817RD, as the case may be, shall be discharged.

“relevant day” means the first day after the end of the period specified in subsection (1), (1A), (2), (2A) or (5) of section 817RC or subsection (1) or (1A) of section 817RD, as the case may be, during which the obligation imposed on a person by the said subsection (1), (1A), (2), (2A) or (5) of section 817RC or subsection (1) or (1A) of section 817RD, as the case may be, shall be discharged.

(a) where the failure relates to the obligation imposed on a person under subsection (3) or (10) of section 817RC, or section 817RD(4) or 817RF, be liable to—

(b) where the failure relates to the obligation imposed on a person under subsection (1), (2) or (5) of section 817RC or section 817RD(1) subsection (1), (1A), (2), (2A) or (5) of section 817RC or subsection (1) or (1A) of section 817RD, be liable to—

(c) where the failure relates to the obligation imposed on a person by section 817RD(9), be liable to a penalty not exceeding €5,000.

“relevant day” means the first day after the end of the period specified in subsection (1), (1A), (2), (2A) or (5) of section 817RC or subsection (1) or (1A) of section 817RD, as the case may be, during which the obligation imposed on a person by the said subsection (1), (1A), (2), (2A) or (5) of section 817RC or subsection (1) or (1A) of section 817RD, as the case may be, shall be discharged.

“relevant day” means the first day after the end of the period specified in subsection (1), (1A), (2), (2A) or (5) of section 817RC or subsection (1) or (1A) of section 817RD, as the case may be, during which the obligation imposed on a person by the said subsection (1), (1A), (2), (2A) or (5) of section 817RC or subsection (1) or (1A) of section 817RD, as the case may be, shall be discharged.

(a) where the failure relates to the obligation imposed on a person under subsection (3) or (10) of section 817RC, or section 817RD(4) or 817RF, 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 provision referred to in 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).