Taxes Consolidation Act, 1997 (Number 39 of 1997)
[1]>
898O Penalty for failure to make returns, etc.
[2]>
(1) Where any person required to make a return under this Chapter—
(a) fails, without reasonable excuse, to comply with any of the requirements of section 898F or 898G,
(b) fails, without reasonable excuse, to make such a return, or
(c) makes an incorrect or incomplete return under this Chapter,
that person shall be liable to a penalty of €19,045 and, in the case of paragraphs (a) and (b), if the failure continues that person shall be liable to a further penalty of €2,535 for each day on which the failure continues.
<[2]
[2]>
(1) Where any person required to make a return under this Chapter—
(a) fails, without reasonable excuse, to comply with any of the requirements of section 898F or 898G,
(b) makes an incorrect or incomplete return under this Chapter, or
(c) fails, without reasonable excuse, to make such a return,
that person shall be liable to a penalty of €19,045 and, in the case of paragraphs (a) and (c), if the failure continues that person shall be liable to a further penalty of €2,535 for each day on which the failure continues.
<[2]
[3]>
(2) For the purposes of the recovery of a penalty under this section or section 898N, section 1061 applies in the same manner as it applies for the purposes of the recovery of a penalty under any of the sections referred to in that section.
<[3]
(3) (a) A certificate signed by a Revenue officer which certifies that he or she has examined the relevant records and that it appears from those records that during a stated period a stated return was not received from the defendant shall be evidence until the contrary is proved that the defendant did not during that period deliver that return.
(b) A certificate certifying as provided for in paragraph (a) and purporting to be signed by a Revenue officer may be tendered in evidence without proof and shall be deemed until the contrary is proved to have been signed by such officer.
<[1]