The Director of Public Prosecutions V Paul Moore

Date     

22 February 2024

Venue    

Cork Circuit Criminal Court.

Judge    

His Honour Judge Colin Daly

Summary     

Mr Paul Moore, with an address at 21 Willowbank View, Fairhill, Cork affirmed his signed plea of guilty on 23 October 2023 to the following offences contrary to Section 78(3) Finance Act, 2005, as amended :

• Keeping for sale or delivery specified tobacco products, to wit 25,600 cigarettes and 20.40 Kgs 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 products.   
• Keeping for sale or delivery specified tobacco products, in motor vehicle registration number 131C11617, to wit 8,000 cigarettes and 3 Kgs 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 products. 

Outcome    

On 22 February 2024, at Cork Circuit Criminal Court, Judge Daly convicted and sentenced the said accused Paul Moore to 240 hours Community Service Order in lieu of 2 years imprisonment.