S.L. 364.2 Art. 4Penalties.

(1) Any person who -

(a) fails to abide with any requirement of the

Commissioner issued pursuant to these regulations; or

(b) prevents or obstructs the Commissioner from exercising such control as he may deem necessary for the purposes of these regulations, shall be liable to a penalty not exceeding one thousand and two hundred euro (€1,200.00) and to interest at the rate as prescribed by the Minister on any duty assessed by the Commissioner.

(2) The Commissioner may, at his discretion, remit or reduce any penalty incurred under subregulation (1).