Mr. Niall Cody:

In the year to date, the most recent figures show there were ten serious convictions so far, one as recently as this week, in which a person got an 18-month custodial sentence for serious VAT evasion. We have had a number of examples: three years suspended, ten months custodial, three and a half years with one year suspended, two years fully suspended, 18 months custodial, three years with one year suspended, three years with two years suspended, and 240 hours community service. Whether it is a custodial sentence-----