(1) Every person appointed to one of the offices named in Part 1 of Schedule 27 shall, before he or she commences to act in the execution of the Tax Acts and the Capital Gains Tax Acts, make and subscribe the declaration contained in that Part in respect of his or her office.
(2) The declaration shall be made before a Peace Commissioner.
(3) A person who acts in the execution of his or her office before he or she has made the prescribed declaration shall forfeit the sum of €125.
(4) [deleted]