146.— (1) Where a liable person who—

(a) is required under Part 7 to deliver a return, fails to deliver the return, or

(b) delivers a return but fails to include in the return the particulars required by the return, is requested by a Revenue officer by notice to remedy matters and fails to do so without unreasonable delay,

the liable person shall be liable to a penalty of the amount of the local property tax that would be payable were a true and complete return to be delivered.

(2) The penalty imposed by subsection (1) shall not exceed €3,000.

F149[(2A) A liable person who fails to comply with section 14(1A) (inserted by the Finance (Local Property Tax) (Amendment) Act 2013) shall be liable to a penalty of €500.]

(3) In proceedings for the recovery of a penalty incurred under this section, a certificate signed by a Revenue officer which certifies that he or she has examined the relevant records and that it appears from those records that—

(a) a stated return was not received, or

(b) the defendant has failed to do a stated act or furnish stated particulars,

shall be evidence until the contrary is proved of the matters referred to in paragraphs (a) and (b).