Seán Kenny (Dublin North East, Labour)
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Question 148: To ask the Minister for Finance the penalties that apply to drivers who fail to pay vehicle registration tax; and if he will make a statement on the matter. [22924/12]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that Section 139, Finance Act 1992 as amended covers a range of offences and penalties in relation to Vehicle Registration Tax.

In general, VRT offences are in four categories: offences connected to registration/payment of VRT; offences committed by persons authorised by the Revenue Commissioners; offences associated with certificates and declarations; and offences associated with fraudulent repayment claims.

One of the penalties provided for in Section 139 could apply, on conviction, to a driver who fails to pay Vehicle Registration Tax.

The penalties involved range from a fine of €5,000 on summary conviction and forfeiture of the vehicle to a fine of €12,695 or three times the VRT concerned, whichever is the greater, and/or up to 5 years imprisonment on indictment for cases of serious evasion of the tax.