148.— The following sections of the Act of 1997 shall apply, with any necessary modifications, to penalties under this Act as they apply to penalties under Part 47 of the Act of 1997—

(a) section 1059, in relation to the assessment and collection of a penalty as if it were an amount of tax,

(b) section 1062, in relation to proceedings where the penalty recoverable cannot be definitely ascertained,

(c) section 1063, in relation to the time limit for recovery of penalties,

(d) section 1065, in relation to the mitigation and application of penalties,

(e) section 1066, in relation to false evidence being punishable as for perjury,

(f) section 1067, in relation to the admissibility of statements and documents in criminal and tax proceedings, and

(g) section 1068, in relation to a failure to act within the time required by the Revenue Commissioners.