Simon Harris (Wicklow, Fine Gael) | Oireachtas source

Yes, but whether there was a failure to turn up and to co-operate, not whether there was a failure to determine on tax or any sort of tax expertise. The District Court would certainly not profess to have that expertise. This is a matter of whether the Deputy or I believe somebody should co-operate, and if they are asked to co-operate and turn up but do not do so. We already have the monetary penalty in the Bill and on Second Stage we discussed how to enforce that should somebody not turn up. The District Court enforces penalties of that nature should somebody not wish to co-operate, although one would expect people to co-operate. I do not see where else it would fit within our legal system.