Companies Act 2014 section 870

Further offence, where contravention continued after conviction for an offence, and penalties for such offence

Section 870 deals with the additional offences and daily penalties that arise when a person continues to breach the Companies Act after having already been convicted of the original offence.

• If a person continues a contravention after being convicted, they commit a separate additional offence for every day the breach persists.
• For a category 1 offence, the daily penalty can be up to €5,000 on conviction on indictment, or a class D fine on summary conviction.
• For a category 2 offence, the daily penalty can be up to €1,000 on conviction on indictment, or up to €100 on summary conviction.
• For a category 3 or category 4 offence, the daily penalty on summary conviction can be up to €50.