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Taxes Consolidation Act, 1997 (Number 39 of 1997)

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848T Offences.

A person who makes a declaration under section 848F, section 848I, section 848O or section 848N(5) which is false, shall be guilty of an offence and shall be liable on summary conviction to a fine of [2]>£1,500<[2][2]>€1,900<[2], 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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Inserted by FA01 s33(1).

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Substituted by FA01 s33(2)(a)(iii). This subsection shall apply as on and from 1 January 2002.