AI Summary of 78. De-registration of bookmaking premises.
Where arrears of duty are due or required returns in respect of registered premises are not furnished, the Revenue Commissioners may post a prescribed written notice to the registered proprietor at the premises requiring payment or furnishing of returns within seven days (or a longer period specified) or the premises may be removed from the register. Notices must be in the prescribed form and sent by post. If not remedied the Commissioners may remove the premises notwithstanding section 12 of the Betting Act 1931. On removal the former registered proprietor must, on written demand delivered or posted to the premises, return the latest registration or renewal certificate within seven days or be guilty of an offence liable on summary conviction to an excise penalty of €5,000. Where all arrears are paid and required returns furnished, the Commissioners shall renew registration and issue a prescribed renewal certificate within seven days on payment of an excise duty of €1,000; renewal shall not be granted after the next registration final day under section 12 of the Betting Act 1931 or where grounds for removal under section 17 of that Act exist, and shall take effect from the date the renewal certificate is issued.
A person must not, in the course of carrying on business as a bookmaker or acting as a bookmaker, accept a bet in premises not currently registered; contravention is an offence liable on summary conviction to an excise penalty of €5,000. This prohibition does not apply to a licensed bookmaker lawfully carrying on business at, or in the precincts of, an authorised racecourse, a greyhound race track or an authorised coursing meeting in accordance with the Irish Horseracing Industry Act 1994 or the Greyhound Industry Act 1958. Any clerk, assistant or other person employed by or acting for the registered proprietor who knowingly makes false entries on betting slips or records, substitutes false documents, makes false entries in books or records, or is otherwise knowingly involved in fraudulent evasion or attempted evasion of duty shall be guilty of an offence and liable on summary conviction to an excise penalty of €5,000.
78. De-registration of bookmaking premises.
(1) Where, in respect of any registered premises, arrears of duty are due and owing or any return which is required by the Revenue Commissioners to be furnished in respect of the premises is not furnished within such period as is for the time being specified for that purpose, the Revenue Commissioners may cause a notice in writing to be sent to the registered proprietor of the said premises stating that, if the said arrears are not paid or the said returns are not furnished within seven days (or such greater period as the notice may specify) from the date on which the said notice is sent, the premises may be removed from the register under subsection (3).
(2) Any notice under subsection (1) shall be in such form as the Revenue Commissioners may prescribe and shall be sent by post to the registered proprietor as aforesaid at the registered premises to which it relates.
(3) If the arrears or the returns referred to in subsection (1) are not paid or furnished, as the case may be, within the period specified in a notice sent under that subsection, the Revenue Commissioners may, notwithstanding the provisions of section 12 of the Betting Act, 1931, remove from the register the registered premises to which the notice relates.