The Director of Public Prosecutions versus Lazar Mihaylov

Date

10 October 2025

Venue

Midland Circuit Court

Judge

Her Honour Judge Sinéad McMullan

Summary

Previously on 3 June 2025, at Midland Circuit Court, Lazar Mihaylov of 8 Water Lane, Main Street, Tullamore, Co. Offaly, pleaded guilty to the following offences:

• Keep for sale or delivery specified tobacco products, to wit, 38,020 cigarettes and 1.15 kilos of fine cut tobacco for the rolling of 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 €31,877.24.
• The evasion of a duty of excise on excisable products, to wit, 38,020 cigarettes and 1.15 kilos of fine cut tobacco for the rolling of 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 €31,877.24.
• The evasion of a duty of excise on excisable products, to wit, 12,400 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 €10,137.00.
• Possession of the proceeds of crime, to wit, cash to the approximate value of €4,000 contrary to section 7(1)(a)(ii), 7(1)(b) & 7(3) of the Criminal Justice (Money Laundering & Terrorist Financing) Act 2010.

Outcome

On 10 October 2025, Judge McMullan imposed a sentence of two years imprisonment, suspended in full for two years, in respect of all offences.