There are penalties and potential criminal prosecutions for:
Knowingly making any false statement in a return or statement claiming an allowance or credit;
Knowingly aiding, abetting, assisting, inciting or inducing a person to make a false return or to unlawfully avoid tax.
There are penalties on summary conviction up to €1,520 plus 12 months or on indictment. The fine links to the percentage or payment (up to 200%) with up to eight years imprisonment for more serious offences. A person may have a Court examine whether a civil penalty is liable to a civil penalty. A person can agree to pay a penalty without a Court determination.
General Offences
A person guilty of a Revenue offence may be liable to a fine not exceeding €5,000 or 12 months imprisonment or a fine not exceeding €126,970 or imprisonment not exceeding five years, or both. A Revenue offence includes:
Knowingly or wilfully making incorrect returns, false accounts, or incorrect information;
Knowingly to aid and abet another person to do so;
Claim reliefs or exemption repayment for which a person is not entitled;
Knowingly and wishfully issue any incorrect invoice, instrument or receipt;
Fail to deduct DIRT.
Fail to comply with requirement in relation to furnishing return of accounts, income with failure to retain books or produce books;
Knowingly and willingly within the time limits to destroy any documents required to be produced for inspection;
Fail to remit PAYE or VAT;
Obstruct or interfere with an officer of the Revenue;
Make any incorrect return.
A fraudulent evasion is a claim which the person knows he is not entitled to. It is a Revenue offence to be knowingly concerned in the fraudulent evasion of tax or be concerned and reckless as to whether or not one is facilitating the evasion of tax.
Where a Revenue offence is committed by a company with the consent or connivance of an officer such as a director or secretary, they shall also be guilty and may be punished accordingly. A Revenue offence may be prosecuted in 10 years of the offence.
Records
The records which must be kept include all books of accounts, documents and related data whether manual or in related form. They must relate to all sums received or expended in the course of trade or in respect of which receipt or expenditure takes place, all sales and purchases of goods, assets and liabilities.
Records and linking documents must be kept for six years. The Revenue can inspect all taxpayers’ records. He may enter premises where an activity is being carried on, where records are kept, where he believes, or where any property is located.
Attachment of Debts
The Revenue has the power to attach debts. The Revenue has a number of special powers to collect tax directly without the benefit of a Court Order. They can and frequently do obtain Court Orders for tax due.
The Revenue has the power to issue a notice of attachment to any person who owes money to the taxpayer. This could include an account with a financial institution or other sums receivable.  The notice of attachment directs a person to pay the amount specified in the Revenue notice. They are deemed to discharge the debt to the taxpayer.
Revenue also has power to send assessments directly to the Revenue Sheriff for collection without a Judgment. There are Revenue Sheriffs appointed to the country in addition, in many cases, to the County Registrars and civil service.
Publication of Defaulters
The Revenue publishes lists of defaulters on a quarterly basis. This specifies whether the person has been penalised by a Court or under legislation or alternatively has agreed to pay monies in settlement of liability, including penalties, fines, interest and tax.
Publication is not made:
Where a full and voluntary disclosure is made before investigation is commenced;
Where the settlement does not exceed €30,000;
The penalty does not exceed 15% of the underpaid tax.