Section 149 Penalty for hawking stamps

(1) Stamps may only be sold by a licensed person at the place specified in the licence. If the licensed person sells the stamps at a place not specified in the licence or an unlicensed person sells stamps s/he is guilty of an offence and section 1078 of the Taxes Consolidation Act, 1997, applies to that offence.

(1) In addition all the stamps are forfeited and must be delivered up to the Revenue Commissioners who may dispose of them as they think fit.

(2) Any person may arrest a person found committing an offence under this section and bring that person before a judge of the District Court having jurisdiction where the offence was committed. That judge will hear and determine the matter.

Relevant Date: Finance Act 2014