949AU Summoning and examination of witnesses.

(1)A person who, after being summoned to appear before the Appeal Commissioners at the time and place appointed for a hearing in accordance with section 949AE—

(a) fails or refuses to so appear,

(b) so appears but refuses to swear an oath,

(c) so appears but refuses to answer any lawful questions relating to a matter under appeal,

shall, subject to subsection (2), be liable to a penalty of €3,000.

(2) subsection (1)(b) and (c) shall not apply to any employee, agent or other person confidentially employed in the affairs of an appellant.

(3) A document purporting to be signed by the Appeal Commissioners stating that—

(a) a person named in the document was, by summons under section 949AE, required to attend before them on a day and at a time and place specified in the document, and

(b) a sitting of the Appeal Commissioners was held on that day and at that time and place,

shall, in proceedings for a penalty under subsection (1), be evidence of the matters so stated unless the contrary is shown.

(4) Where—

(a) in the absence of an agreement between a person and the Appeal Commissioners that the person is liable to a penalty under this section, or

(b) following the failure by a person to pay a penalty under this section that the person has agreed a liability to,

the Appeal Commissioners are of the opinion that the person is liable to the penalty, the Appeal Commissioners shall give notice in writing to the person of that opinion and that notice shall specify—

(i) the provision under which the penalty arises,

(ii) the circumstances in which the person is liable to the penalty, and

(iii) the amount of the penalty to which the person is liable,

and include such other details as the Appeal Commissioners consider appropriate.

(5) Where a person to whom a notice has been given under subsection (4) does not, within 30 days after the date of the notice—

(a) agree in writing with the opinion contained in that notice, and

(b) make a payment to the Appeal Commissioners of the amount of the penalty specified in that notice,

the Appeal Commissioners may apply to the District Court for that Court to determine whether the failure or refusal referred to in subsection (1) by the person gives rise to a liability to the penalty referred to in that subsection.

(6) The Appeal Commissioners shall give a copy of any application under subsection (5) to the District Court to a person who is the subject of the application.