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European Communities (Intrastat) Regulations, 1993 (S.I. Number 136 of 1993)

11. (1) A trader who by act or omission fails to comply with a provision of the Community Regulations shall be guilty of an offence under these Regulations.

(2) A person who is guilty of an offence under these Regulations shall be liable on summary conviction to a fine of £1,000.

(3) Where a trader is convicted of an offence under Regulation 4 of these Regulations he shall, if the failure in respect of which he is convicted of the offence is continued after conviction, be guilty of a further offence on every day on which the failure continues and for each such offence he shall be liable on summary conviction to a fine of £50.

(4) Proceedings for an offence under these Regulations may be brought and prosecuted by the Revenue Commissioners.