Taxes Consolidation Act 1997 section 1057

Fine for obstruction of officers in execution of duties

Section 1057 imposed a fixed penalty for obstructing Revenue officers carrying out income tax or corporation tax duties.

• A fine of €125 applied each time a person or their employee obstructed, molested, or hindered a Revenue officer in the execution of income tax or corporation tax duties.
• The penalty also applied where someone obstructed a person lawfully assisting a Revenue officer.
• The fine could be recovered in the same manner as excise penalties, including through summary proceedings with a right of appeal.
• This section ceased to apply to acts occurring after the passing of the Finance (No. 2) Act 2008 on 24 December 2008.