One person was served with a three-month imprisonment sentence, suspended in full for 12 months, for misuse of green diesel, according to the latest tax defaulters publication.

This case is listed among 10 cases of misuse of green diesel, or marked mineral oil, in the second quarter of 2025, covering the period of April 1 to June 30.

The suspended sentence case related to an individual with an address in Ennis, Co. Clare.

This was the only case of green diesel misuse that resulted in a sentence of imprisonment.

The other nine cases resulted in fines, with seven fines of €2,500 and two of €5,000 being served.

The two fines of €5,000 related to two separate charges for the individuals concerned.

One of the individuals who was served with a €2,500 fine was a farmer with an address in Tullamore, Co. Offaly.

One other individual was defined as a PAYE employee, while the remaining eight individuals, including the person on whom the suspended sentence was imposed, did not have their occupation listed (cited as "not known" in the tax defaulters document).

Elsewhere on the tax defaulters publication, two individuals whose occupations were recorded as farmers were listed under the heading of 'Keeping Prohibited Goods'.

Both individuals had addresses at Castleshane, Co. Monaghan.

One of these persons was hit with a fine of €20,000, while the other did not receive a fine, but did receive 240 hours of community service in lieu of 15 months in prison.

Meanwhile, two butchers, one with an address in north Co. Dublin and one with an address in Co. Meath, were fined for failure to lodge income taxes, with fines of €3,000 (for two charges) in the former case and €1,250 (for one charge) in the latter.

The above cases are contained in the first part of the tax defaulters document.

That part of the document is compiled in respect of every person upon whom a fine or other penalty was imposed in the second quarter of the year.

The list only includes cases where penalties are determined by a court; where the tax, interest and penalty together are over €50,000; the penalty exceeds 15% of total tax; and a qualifying disclosure was not made.

The second part of the tax defaulters document lists cases where Revenue Commissioners accepted an amount in settlement during the quarter.

In this document, which contains 36 settlements altogether, there are no cases concerning persons whose occupation is listed as a farmer.

This list does include a food products manufacturer (which is now in liquidation), based in Castlebar, Co. Mayo.

In this case, the total settlement amounted to €267,929, which included the tax amount of €140,545, interest of €85,221, and penalties of €42,163.

Of the €267,929, €237,929 had not yet been paid as of June 30 (the listing of an unpaid amount means that the entity or individual has not yet paid the full amount, and has not entered into an arrangement to pay the full amount).

This case related to the under-declaration of tax.