146. Penalty for failure to deliver a return.
(1) Where a liable person who -
(a) is required under Part 7 to deliver a return, fails to deliver the return, or
(b) delivers a return but fails to include in the return the particulars required by the return, is requested by a Revenue officer by notice to remedy matters and fails to do so without unreasonable delay,
the liable person shall be liable to a penalty of the amount of the local property tax that would be payable were a true and complete return to be delivered.
(2) The penalty imposed by subsection (1) shall not exceed €3,000.
(2A) A liable person who fails to comply with section 14(1A) (inserted by the Finance (Local Property Tax) (Amendment) Act 2013) shall be liable to a penalty of €500.
(3) In proceedings for the recovery of a penalty incurred under this section, a certificate signed by a Revenue officer which certifies that he or she has examined the relevant records and that it appears from those records that -