Finance (No. 2) Bill 2013 Report Stage Amendment 31 - That the amendment be made
Debate resumed on amendment No. 31:
In page 69, between lines 18 and 19, to insert the following:“48. Section 119 of the Finance Act 2001(as amended by section 99 of the Finance Act 2010) is amended by inserting the following new subsection (5) into section 119 (penalties for certain excise offences):“(5) where the offence referred to in subsections (1) and (2) relates to tobacco, a person convicted of such an offence shall be liable—(a) on summary conviction to a minimum fine of €5,000 or at the discretion of the court, to imprisonment for a term not exceeding 12 months or to both, ...
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