Taxes Consolidation Act 1997 section 848AF

Offences (Part 36B)

Section 848AF creates a criminal offence for making a false declaration under the charitable donation provisions in Part 36B.

  • A person who makes a false declaration under section 848X or section 848AB commits an offence.
  • The offence is prosecuted by way of summary conviction.
  • The maximum fine on conviction is €3,000.
  • The court may alternatively impose a prison term of up to 6 months, or both the fine and imprisonment.

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