Section 149 Penalty for hawking stamps

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(1) If any person, whether licensed to deal in stamps or not, hawks or carries about for sale or exchange, any stamps, the following shall apply:

(a) such person shall, in addition to any other fine or penalty to which he or she may be liable, be guilty of an offence and section 1078 (which relates to revenue offences) of the Taxes Consolidation Act, 1997, shall for the purposes of such offence be construed in all respects as if such offence were an offence under subsection (2) of that section;

(b) all stamps which are found in the possession of the offender shall be forfeited, and shall be delivered to the Commissioners, to be disposed of as they think fit.

Is hawking stamps a criminal offence?

(1) Yes. The hawking of stamps by any person, licensed or unlicensed, is a revenue offence (Taxes Consolidation Act 1997 section 1078). Revenue may take criminal proceedings against such a person....

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(2) Any person may arrest a person found committing an offence under this section, and take that person before a judge of the District Court having jurisdiction where the offence is committed, who shall hear and determine the matter.

Who can arrest a stamp hawker?

(2) Any person may arrest an offender under this section and take him/her before a justice presiding over the jurisdiction where the offence is committed, who must hear and determine the matter.