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(7A) A person who does not comply with section 56(3)(c) shall be liable to a penalty of €4,000 in respect of the taxable period during which he or she ceased to be a qualifying person (within the meaning of section 56) and to a further penalty of €4,000 for each subsequent taxable period during which he or she is not such a person and has failed to advise the Revenue Commissioners accordingly.

(7A) A person who does not comply with section 56(3)(c) shall be liable to a penalty of €4,000 in respect of the taxable period during which he or she ceased to be a qualifying person (within the meaning of section 56) and to a further penalty of €4,000 for each subsequent taxable period during which he or she is not such a person and has failed to advise the Revenue Commissioners accordingly.

(1)(a) A person who does not comply with section 64(10)(c)(i), 64(12), 65(3), 86(1), 91C(3) or (4), 91E(3) or (4), 95(9)(a) or 124(7)(a) or Chapter 2, 3, 6 or 7 of Part 9 or any provision of regulations in regard to any matter to which those sections or Chapters relate shall be liable to a penalty of €4,000.

(1)(a) A person who does not comply with section 64(10)(c)(i), 64(12), 65(3), 86(1), 91C(3) or (4), 91E(3) or (4), 95(9)(a) or 124(7)(a) or Chapter 2, 3, 6 or 7 of Part 9 or any provision of regulations in regard to any matter to which those sections or Chapters relate shall be liable to a penalty of €4,000.

(1)(a) A person who does not comply with section 64(10)(c)(i), 64(12), 65(3), 86(1), 91C(3) or (4), 91E(3) or (4), 95(9)(a) or 124(7)(a) or Chapter 2, 3, 6 or 7 of Part 9 or any provision of regulations in regard to any matter to which those sections or Chapters relate shall be liable to a penalty of €4,000.

(3) Any person who, otherwise than under and in accordance with section 68(2)(a) or 86(1) issues an invoice in which an amount of flat-rate addition is stated shall be liable to a penalty of €4,000.

(1)(a) A person who does not comply with section 64(10)(c)(i), 64(12), 65(3), 86(1), 91C(3) or (4), 91E(3) or (4), 95(9)(a) or 124(7)(a) or Chapter 2, 3, 6 or 7 of Part 9 or any provision of regulations in regard to any matter to which those sections or Chapters relate shall be liable to a penalty of €4,000.

(3) Any person who, otherwise than under and in accordance with section 68(2)(a) or 86(1) issues an invoice in which an amount of flat-rate addition is stated shall be liable to a penalty of €4,000.

(1)(a) A person who does not comply with section 64(10)(c)(i), 64(12), 65(3), 86(1), 91C(3) or (4), 91E(3) or (4), 95(9)(a) or 124(7)(a) or Chapter 2, 3, 6 or 7 of Part 9 or any provision of regulations in regard to any matter to which those sections or Chapters relate shall be liable to a penalty of €4,000.

(1)(a) A person who does not comply with section 64(10)(c)(i), 64(12), 65(3), 86(1), 91C(3) or (4), 91E(3) or (4), 95(9)(a) or 124(7)(a) or Chapter 2, 3, 6 or 7 of Part 9 or any provision of regulations in regard to any matter to which those sections or Chapters relate shall be liable to a penalty of €4,000.

(1)(a) A person who does not comply with section 64(10)(c)(i), 64(12), 65(3), 86(1), 91C(3) or (4), 91E(3) or (4), 95(9)(a) or 124(7)(a) or Chapter 2, 3, 6 or 7 of Part 9 or any provision of regulations in regard to any matter to which those sections or Chapters relate shall be liable to a penalty of €4,000.

(1)(a) A person who does not comply with section 64(10)(c)(i), 64(12), 65(3), 86(1), 91C(3) or (4), 91E(3) or (4), 95(9)(a) or 124(7)(a) or Chapter 2, 3, 6 or 7 of Part 9 or any provision of regulations in regard to any matter to which those sections or Chapters relate shall be liable to a penalty of €4,000.

(1)(a) A person who does not comply with section 64(10)(c)(i), 64(12), 65(3), 86(1), 91C(3) or (4), 91E(3) or (4), 95(9)(a) or 124(7)(a) or Chapter 2, 3, 6 or 7 of Part 9 or any provision of regulations in regard to any matter to which those sections or Chapters relate shall be liable to a penalty of €4,000.

(a) a person is authorised in accordance with section 98(2)(a) to inspect any immovable goods for the purpose of reporting to the Revenue Commissioners the open market value of an interest in those goods, and

(7B) A person who does not comply with a requirement specified in an order under section 103 shall be liable to a penalty of €4,000.

(5) A person who does not comply with section 108(5) or with a requirement of an authorised officer under that section shall be liable to a penalty of €4,000.

(8A) A person who fails to furnish to the Revenue Commissioners the information, explanations or particulars specified in a notice served on the person under subsection (1) of section 108A within the period specified in the notice shall be liable to a penalty of €4,000.

(8B) A person who fails to comply with a notice issued under section 108B shall be liable to a penalty of €4,000.

(b) Paragraph (a) shall not apply to a person, being the second accountable person (as defined in section 108C), where—

(i) that person is jointly and severally liable by virtue of section 108C, and

(7) A person who supplies taxable goods or services in contravention of the requirement of security specified in section 109 shall be liable to a penalty of €4,000 in respect of each such supply.

(1)(a) A person who does not comply with section 64(10)(c)(i), 64(12), 65(3), 86(1), 91C(3) or (4), 91E(3) or (4), 95(9)(a) or 124(7)(a) or Chapter 2, 3, 6 or 7 of Part 9 or any provision of regulations in regard to any matter to which those sections or Chapters relate shall be liable to a penalty of €4,000.

(8) A person who fails to comply with a notice issued under section 124(7)(b) shall be liable to a penalty of €4,000.