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531Z. Penalties.
(1) Where an employer fails to -
(a) deduct or remit the parking levy in accordance with section 531V(1),
(b) keep records in accordance with section 531X(1), or
(c) include the details referred to in paragraphs (a) and (b) of section 531Y(4) on the form which is required to be sent to the Collector-General under Regulation 31 of the PAYE Regulations,
that person shall be liable to a penalty of €3,000.
(2) Where a person to whom section 531X(2) applies fails to -
(a) keep records in accordance with paragraphs (a) and (b)(ii) of that section, or
(b) provide details to an employer in accordance with paragraph (b)(i) of that section,
that person shall be liable to a penalty of €3,000.