Finance Act, 1993

Miscellaneous.

62.—(1) The Minister may give the Commissioner of the Garda Síochána and the Revenue Commissioners particulars of any vehicles that have been entered in the register but in respect of which a licence under section 1 of the Act of 1952 has not been taken out within 7 working days after the date of the entry.

(2) (a) A member of the Garda Síochána or an officer of the Revenue Commissioners duly authorised in writing in that behalf by the Revenue Commissioners and on production of his authorisation to the person concerned, if so requested, may require a person who uses, parks or otherwise keeps a vehicle in a public place to give him evidence of the ownership of the vehicle and may, using such force, if any, as may be necessary inspect the vehicle.

(b) A person who—

(i) obstructs or interferes with a member of the Garda Síochána or an officer of the Revenue Commissioners in the performance of his functions under this section, or

(ii) fails or refuses to give the member or officer his name and address when required by the member or officer to do so or gives him a name or address that is false or misleading shall be guilty of an offence and shall be liable on summary conviction—

(I) if the offence is under subparagraph (i), to a fine not exceeding £1,000 or to imprisonment for a term not exceeding 6 months or to both, or

(II) if the offence is under subparagraph (ii), to a fine not exceeding £1,000.