145 Penalties in respect of non-compliance with Part 10.

(1) Where any person fails without reasonable excuse—

(a) to comply with any provision under Part 10 requiring that person to send or give any statement, other than the statement required under section 79, or to send any particulars to the Revenue Commissioners,

(b) to deduct local property tax in accordance with a direction given by the Revenue Commissioners,

(c) to remit local property tax deducted to the Revenue Commissioners within the period specified for such remittance, or

(d) to keep and retain records and make them available for inspection by a Revenue officer,

that person shall be liable to a penalty of €3,000.

(2) Where any person fails to send a statement to the Revenue Commissioners under section 79 within the period specified for this purpose, that person shall be liable for a penalty of €500 for each month or part of a month during which the said statement remains outstanding, subject to a maximum penalty of €3,000.

(3) Where the person referred to in subsection (1) or (2), is the secretary of a body of persons, the secretary of the body shall be liable to a separate penalty of €2,000.

(4) In any proceedings for the recovery of a penalty under this section, section 987(4) of the Act of 1997 shall apply with any necessary modifications to the recovery of penalties in relation to breaches of the PAYE Regulations as it applies to failure to comply with provisions that relate to local property tax.