Section 147 Penalty for unauthorised dealing in stamps, etc.

(1) A person who—

• deals in stamps without being licensed to sell and distribute stamps,
• deals in stamps at a premises which is not specified in his or her licence,

is guilty of an offence and section 1078 of the Taxes Consolidation Act, 1997, applies to that offence.

(2) A person who—

• is not duly appointed to sell and distribute stamps, or
• licensed to sell stamps,

but who displays any kind of notice to the effect that s/he deals in stamps or is authorised to deal in stamps, is liable to a penalty of €1,265.

Relevant Date: Finance Act 2014