The Director of Public Prosecutions v Custom Compost and Michael O’Sullivan
Court Date
16th June 2011
The Director of Public Prosecutions v Custom Compost and Michael O’Sullivan
Venue
Gorey District Court
Judge
Judge Donnchadh O’ Buachalla
Summary
A. Custom Compost, with an address at Ballyminaun, Gorey, Co Wexford pleaded guilty to the following three offences:
- Knowingly or wilfully delivering three incorrect P35 returns for the years 2002, 2004 and 2006.
B. Mr Michael O’Sullivan, with an address at Clonattin Road, Gorey, Co Wexford former Managing Director and Company Secretary of Custom Compost Ltd, pleaded guilty to the following three offences:
- Consenting or conniving with the company to knowingly or wilfully deliver incorrect returns for 2002, 2004 and 2006.
The charges were taken under Section 1078 of the Taxes Consolidation Act 1997.
Outcome
On 16th June 2011 at Gorey District Court, Custom Compost and Michael O’Sullivan were each convicted on 3 charges. Judge O’Buachalla imposed the following fines:
Custom Compost:
- A fine of €1,900 for delivering an incorrect return for 2002 with 2 months to pay.
- A fine of €3,000 for delivering an incorrect return for 2004 with 2 months to pay.
- A fine of €3,000 for delivering an incorrect return for 2006 with 2 months to pay
Michael O’Sullivan:
- A fine of €1,900 for delivering incorrect returns for 2002 with 2 months to pay or 5 days in default.
- A fine of €3,000 for delivering incorrect returns for 2004 with 2 months to pay or 5 days in default.
- A fine of €3,000 for delivering incorrect returns for 2006 with 2 months to pay or 5 days in default
In addition Judge O’Buachalla sentenced Michael O’Sullivan to 6 months imprisonment, which he suspended.