Michael Noonan (Limerick City, Fine Gael) | Oireachtas source

That person would be pursued for the recovery of the duty lost. However, I do not believe he or she would be pursued for a criminal offence.

They may be pursued because they have supplied in a manner which ended up as reckless trading and as they had suspicions they should not have supplied and there is a loss of excise duty. The supplier is deemed to be responsible for the loss of duty but would not be pursued by Revenue for a criminal offence of reckless trading.