Valuation (Amendment) Act 2015

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Penalties

36. The Principal Act is amended by substituting for section 65 the following:

“65. (1) A person guilty of an offence under this Act (other than under section 26G or paragraph 9 of Schedule 2) shall be liable, on summary conviction, to a class A fine.

(2) A person guilty of an offence under section 26G or paragraph 9 of Schedule 2 shall be liable, on summary conviction, to a class A fine or imprisonment for a term not exceeding 6 months or both.

(3) Where a person is convicted of an offence under this Act (other than section 26G) and there is a continuation of the contravention of the offence by the person after his or her conviction, the person shall be guilty of a further offence on every day on which the contravention continues and for each such offence shall be liable, on summary conviction, to a fine not exceeding €300.”.