Stamp Duty Consolidation Act, 1999 (Number 31 of 1999)
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8B Penalties: failure to deliver returns.
Where an accountable person fails to cause an electronic return or a paper return to be delivered in relation to an instrument within the time specified in section 2(3), the accountable person or, where there is more than one accountable person, each accountable person shall incur a penalty of €3,000.
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Inserted by FA12 sched3(4). In effect for all instruments that are executed on or after 7 July 2012 per S.I. No. 228 of 2012.