Section 149 provides that with effect from 1 January 2003 the annual small gifts exemption is increased from €1,270 to €3,000. Sections 157 to 162 deal with Revenue powers and administration. Section 160 increases the maximum fine for summary offences from €1,900 to €3,000. Section 161 contains a number of provisions to facilitate the investigation and successful prosecution of revenue offences. It is proposed to allow for the creation of certain evidential presumptions in relation to proof of books, records etc in court proceedings for tax evasion cases. A provision is also included creating an offence of falsifying, concealing or destroying documents relating to a Revenue investigation. A judge hearing a trial on indictment will now be able to make information available to the jury to assist it in its deliberations. Such information would include charts, transcripts, summary information etc. Section 162 allows unpaid penalties to be pursued in the District and Circuit Courts as well as the High Court.