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55.(1) If an employer fails to give notice to the Department in accordance with Article 50, he shall be liable on summary conviction to a fine not exceeding #400. (2) Proceedings for an offence under paragraph (1) shall be instituted only by or with the consent of the Department or by an officer authorised for that purpose by special or general directions of the Department. (3) An officer so authorised may, although not of counsel or a solicitor, prosecute or conduct before a magistrates' court any proceedings for such an offence. (4) No proceedings for an offence under paragraph (1) shall be instituted in respect of a failure to comply with Article 50 if the Department has, by reason of the same failure by the employer, reduced to any extent, in accordance with Article 54, the amount payable to the employer of any rebate. (5) For the purposes of paragraph (4), a certificate signed by a Secretary or Assistant Secretary of the Department stating that no such reduction of a rebate has been made shall be conclusive evidence of that fact; and a document which purports to be such a certificate shall be taken to be such a certificate unless the contrary is proved.
© 1976 Crown Copyright
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URL: http://www.bailii.org/nie/legis/num_act/irio1976436/s1976.html