Section 142 Licensed person in possession of forged stamps to be presumed guilty until contrary is shown

(1) If forged stamps are found in the possession of a person who was duly appointed to sell and distribute stamps or licensed to sell stamps that person is presumed, until the contrary is satisfactorily proved, to have known that they were forged and to have intended to sell them. Such a person is guilty of an offence and the provisions of section 1078 of the Taxes Consolidation Act, 1997, apply to that offence.

(2) If they have cause to suspect that a person who was duly appointed to sell and distribute stamps or licensed to sell stamps has forged stamps in his or her possession, the Revenue Commissioners may by warrant authorise the search, between 9 a.m. and 7 p.m., of any premises belonging to the suspected person. If entry is not allowed voluntarily then the authorised person may break in.

(2) Any stamps found on the premises or in the custody or possession of the suspected person may be seized.

(3), (4) If requested to do so by an authorised person members of the Gardaí Síochána must assist the authorised person in the execution of the warrant. If the garda refuses that garda is liable to a penalty of €1,265.

(4) Any person who refuses admittance to the premises or opposes the authorised person in the execution of the warrant is liable to a penalty of €1,265.

Relevant Date: Finance Act 2014