The Deputy will be aware that, under the provisions of the Courts Service Act 1998, management of the courts is the responsibility of the Courts Service and I have no role in the matter. Section 4(3) of the 1998 Act provides that the Courts Service is independent in the performance of its functions, which includes the provision of information on the courts system.
However, in order to be of assistance to the Deputy, I have had enquiries made and the following tables provide details of the number & value of fines that were collected and number and value of fines that are outstanding for 2011, 2012 & 2013. It should be noted by the Deputy that the prosecutor in these cases was the Revenue Commissioners and the data provided is the only reportable information available on the Courts Service Criminal Case Tracking System (CCTS) in relation to offences related to the importation of illicit tobacco products and the sale of such products.
As the Deputy will be aware since my appointment I initiated the Fines (Payment and Recovery) Act 2014 was signed by the President on 16 April 2014. The aim of the legislation is to improve the rate of fine default and reduce to the greatest extent possible the use of imprisonment as a sanction for fine default. It provides that the Court imposing a fine shall take into account a person's financial circumstances. The instalment provisions in the 2010 Act will be brought into operation and
made available to all fine payers rather than limiting them to those who could convince the Court that they should be allowed to pay by instalments. The appointment of a receiver to recover an unpaid fine will be an option available to the Court rather than being automatic as is currently the case. It further provides that where a person fails to pay a fine by the due date the Court may make an attachment order to earnings as a means of recovering an unpaid fine. Community service continues to be an option as an alternative to prison where a recovery order or an attachment order has been imposed but where the fine or a portion of the fine remains outstanding.
2011
|
Offence
|
No. of Fines Paid
|
Value of Fines Paid
|
No. of Fines Due
|
Value of Fines Due
|
|
Tobacco Products - Did offer for sale without Tax Stamps
|
4
|
€11,000.00
|
5
|
€13,000.00
|
|
Tobacco Products kept for sale without Tax Stamps
|
21
|
€56,400.00
|
0
|
0
|
|
Attempted evasion of duty on excisable goods
|
7
|
€11,500.00
|
6
|
€13,300.00
|
|
Dealt with excisable products with intent to defraud State of duty
|
1
|
€2,500.00
|
1
|
€3,500.00
|
|
Evasion of duty on excisable goods
|
45
|
€73,850.00
|
10
|
€22,250.00
|
|
Total
|
78
|
€155,250.00
|
22
|
€52,050.00
|
2012
|
Offence
|
No. of Fines Paid
|
Value of Fines Paid
|
No. of Fines Due
|
Value of Fines Due
|
|
Delivery of Tobacco Products without stamps
|
1
|
€3,500.00
|
0
|
0
|
|
Tobacco Products - Did offer for sale without Tax Stamps
|
1
|
€2,500.00
|
0
|
0
|
|
Tobacco Products kept for sale without Tax Stamps
|
27
|
€73,250.00
|
11
|
€32,600.00
|
|
Attempted evasion of duty on excisable goods
|
6
|
€12,000.00
|
4
|
€12,350.00
|
|
Dealt with excisable products with intent to defraud State of duty
|
3
|
€7,500.00
|
2
|
€5,000.00
|
|
Evasion of Custom Duty
|
1
|
€1,000.00
|
0
|
0
|
|
Evasion of Duty on Excisable Goods
|
9
|
€20,800.00
|
5
|
€14,500.00
|
|
Total
|
48
|
€120,550.00
|
22
|
€64,450.00
|
2013
|
Offence
|
No. of Fines Paid
|
Value of Fines Paid
|
No. of Fines Due
|
Value of Fines Due
|
|
Customs - make and subscribe a false declaration relating to customs
|
2
|
€1,260.00
|
0
|
0
|
|
Tobacco Products - Did offer for sale without Tax Stamps
|
1
|
€2,500.00
|
1
|
€3,000.00
|
|
Tobacco Products kept for sale without Tax Stamps
|
9
|
€23,000.00
|
17
|
€44,000.00
|
|
Attempted evasion of duty on excisable goods
|
1
|
€2,500.00
|
2
|
€5,000.00
|
|
Dealt with excisable products with intent to defraud State of duty
|
0
|
0
|
4
|
€10,000.00
|
|
Evasion of Custom Duty
|
2
|
€5,000.00
|
0
|
0
|
|
Evasion of Duty on Excisable Goods
|
9
|
€21,950.00
|
11
|
€28,500.00
|
|
Total
|
24
|
€56,210.00
|
35
|
€90,500.00
|
