31. (1) Where an authorised person has reasonable grounds for believing that a person is committing or has committed an offence under section 10(4) or 11(4) he or she may serve personally or by post on the person a notice (“fixed payment notice”) in the prescribed form stating that—

(a) the person is alleged to have committed the offence,

(b) the person may, during the period of 28 days beginning on the date specified in the notice, make to the NTA at the address specified in the notice a payment of €250 accompanied by the notice, duly completed,

(c) if the person does not make the payment specified in paragraph (b) during the period so specified, accompanied by the notice, duly completed, the person may, during the period of 28 days beginning on the expiration of that period, make a payment as specified in the notice of an amount 50 per cent greater than the amount referred to in paragraph (b) accompanied by the notice, duly completed,

(d) the person is not obliged to make the payment, and

(e) a prosecution in respect of the alleged offence will not be instituted during the periods specified in the notice under paragraphs (b) and (c) and, if a payment specified in the notice is made during the appropriate period so specified in relation to the payment, accompanied by the notice, duly completed, no prosecution in respect of the alleged offence will be instituted.

(2) Where notice is given under subsection (1) —

(a) the person to whom the notice applies may, during the period specified in the notice, make to the NTA at the address specified in the notice a payment specified in the notice accompanied by the notice, duly completed, at the appropriate time so specified in relation to the payment,

(b) the NTA may receive the payment, issue a receipt for it and retain the money so paid, and any payment so received shall not be recoverable in any circumstances by the person who made it,

(c) a prosecution in respect of the alleged offence to which the notice relates will not be instituted during the periods specified in the notice under paragraphs (b) and (c) of subsection (1) and, if a payment so specified is made during the appropriate period so specified in relation to the payment, accompanied by the notice, duly completed, no prosecution in respect of the alleged offence will be instituted.

(3) In a prosecution for an offence under a provision referred to in subsection (1) the onus of proving that a payment made pursuant to a fixed payment notice has been made lies on the defendant.

(4) In any proceedings in respect of an offence referred to in subsection (1) a document purporting to be a certificate of receipt of posting or delivery by or on behalf of An Post or another postal service is evidence of the posting or delivery of the fixed payment notice.

(5) The NTA may make regulations prescribing any matter referred to in this section as prescribed or to be prescribed.

(6) Income generated by the payment of prescribed fixed payment amounts under this section shall be disposed of in a manner determined by the NTA with the agreement of the Minister and the Minister for Public Expenditure and Reform.