Taxes Consolidation Act, 1997 (Number 39 of 1997)
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848AF Offences (Part 36B).
A person who makes a declaration under section 848X or 848AB which is false, is liable on summary conviction to a fine of €3,000, or at the discretion of the court, to imprisonment for a term not exceeding 6 months or to both the fine and the imprisonment.
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