Stamp Duties Consolidation Act 1999 section 147

Penalty for unauthorised dealing in stamps, etc

Section 147 imposes penalties on persons who deal in stamps, or hold themselves out as dealing in stamps, without being properly authorised to do so.

• Dealing in stamps without a licence, or dealing from a premises not specified in the licence, is an offence.
• Such an offence is treated as a Revenue offence under section 1078 of the Taxes Consolidation Act 1997.
• An unauthorised person who displays signage indicating that they deal in, or are licensed to deal in, stamps is liable to a penalty.
• The penalty for unauthorised signage is €1,265.