Valuation Act 2001

Penalties.

65

F98[65.— (1) A person guilty of an offence under this Act (other than under section 26G or paragraph 9 of Schedule 2) shall be liable, on summary conviction, to a class A fine.

(2) A person guilty of an offence under section 26G or paragraph 9 of Schedule 2 shall be liable, on summary conviction, to a class A fine or imprisonment for a term not exceeding 6 months or both.

(3) Where a person is convicted of an offence under this Act (other than section 26G) and there is a continuation of the contravention of the offence by the person after his or her conviction, the person shall be guilty of a further offence on every day on which the contravention continues and for each such offence shall be liable, on summary conviction, to a fine not exceeding €300.]

Annotations

Amendments:

F98

Substituted (8.06.2015) by Valuation (Amendment) Act 2015 (10/2015), s. 36, S.I. No. 229 of 2015, subject to transitional provisions in ss. 41-45. A class A fine means a fine not exceeding €5,000 as provided (4.01.2011) by Fines Act 2010 (8/2010), s. 3, S.I. No. 662 of 2010.