Former Fianna Fáil TD Michael Collins has been given a suspended jail sentence and fined for tax offences.
Judge Carroll Moran referred to evidence that Collins had already suffered because of the effect of the prosecution on his political career and his health.
Collins (66), Patrickswell, Co Limerick, a former TD for West Limerick, was convicted at Limerick Circuit Court last month of obtaining a tax-clearance certificate by false pretences in May 2002.
Collins, who had denied the charge, is the first TD to be prosecuted arising out of a complaint by the Standards in Public Office Commission.
During the four-day trial, the jury heard evidence that Collins was the beneficiary of a bogus non-resident account held at the AIB branch in Kilmallock, Co Limerick.
It was the State's case that Collins concealed this account from the Revenue Commissioners when he applied for a tax-clearance certificate following his election to the Dáil in May 2002, as required under the Standards in Public Office Act.
Before imposing sentence at Limerick Circuit Court, the judge said Collins had already been severely punished as a result of the prosecution.
He had been publicly humiliated and disgraced and had suffered the "humiliation" of having to sit in court during the trial.
Judge Moran added that former TD's political career had finished as a result of the prosecution, and that he had not run in the recent general election, where he was expected to retain his Dáil seat, because of his impending trial.
The judge said it was his "considered view" that it would be "disproportionate and unjust" to impose an immediate prison sentence as Collins was of previous good character, had no previous convictions and was in a state of poor health.
Judge Moran also described as a mitigating factor that he had admitted being the beneficiary of the bogus non-resident account and had settled €130,000 in tax and penalties with the Revenue Commissioners.
He described as an aggravating factor however, the fact that the Collins had not availed of an amnesty launched by the Revenue in 2001.
Anyone who declared these accounts was guaranteed that they would not be prosecuted, their names would not be published and they would not be liable for a high rate of penalties.
The judge said he was expected to send out a clear message that this type of offence was not acceptable. He imposed a 12-month suspended jail sentence and a fine of €25,000.
Before the sentence was imposed, Dr Michael Cleary, who has been Collins's GP for the past 20 years, told the court that he feared his patient might suffer a stroke or a brain bleed if he was sent to prison due to his health problems. Dr Cleary said Collins suffered from acute diabetes, hypertension and high anxiety. The court also heard that he suffered from prostate problems.
He was accompanied in court yesterday by his wife Úna, daughters Michelle and Deirdre and son James.
He made no comment after the suspended sentence was imposed.