The Director of Public Prosecutions v Rosaleen (Renee) McGuinness

Date

26 June 2024

Venue

Dublin District Court

Judge

His Honour Judge Anthony Halpin

Summary

On 26 June 2024, at Dublin District Court, Rosaleen McGuinness of Flat 4C St. Michan’s House, Greek Street, Dublin 7, pleaded guilty to the following offences:

• Keeping for sale or delivery specified tobacco products, to wit, 1,800 cigarettes, otherwise than in a pack or packs to which a tax stamp, by means of which Tobacco Products Tax at the appropriate rate, has been levied or paid in respect of such tobacco products, is affixed to each such pack in the prescribed manner, contrary to Section 78(3) and (5) of the Finance Act, 2005, as amended. The estimated value of the goods concerned is €1,350.
• The evasion of a duty of excise on excisable products, to wit, tobacco products, namely 1,800 cigarettes, in respect of which a duty of excise was for, the time being payable, with intent to defraud either directly or indirectly, the State of such duty, contrary to Section 119 (2) and (3) of the Finance Act, 2001, as amended. The estimated value of the goods concerned is €1,350.   

Outcome

Judge Halpin imposed a sentence of two months imprisonment, suspended for twelve months.