Garda fraud investigators have brought the first prosecution under tax legislation against a person for allegedly making a false declaration on tax returns. In Dublin District Court yesterday, 14 charges were brought under the Finance Act against Mr Brian Williams, a former director of Cavan Crystal. He also faces another charge of fraudulent trading.
It is the first time any case has been referred by the Revenue Commissioners to the Garda under the relevant legislation, Section 94 of the 1983 Finance Act which replaced the State's previous taxation acts.
Mr Williams, of Inchicore Road, Dublin, is charged under Part 2A of Section 94.
It states that a person can be prosecuted where he or she "knowingly or wilfully delivers any incorrect return, statement or accounts or knowingly or wilfully furnishes any incorrect information in connection with any tax".
The charges refer to a period between 1992 and 1994. Charges can be brought under the section in reference to income tax, capital gains tax or VAT.
The prosecution is the result of four months' investigation by officers from the Commercial Fraud Unit of the Garda Bureau of Fraud Investigation, based at Garda Headquarters. Two detective gardai, Denis Sullivan and Brian Mahon, were responsible for completing the investigation.
If the case goes to the Circuit Court, the maximum sentence under Section 94 of the Finance Act is a fine not exceeding £10,000 or a period of imprisonment of up to five years. If the case is heard in the District Court the maximum fine is £1,000 with a maximum prison sentence of one year.