The Director of Public Prosecutions is appealing the £7,500 fine imposed on Mr George Redmond on the grounds that it is too lenient. Mr Redmond, the former assistant Dublin city and county manager, was fined for failing to make tax returns.
The appeal, brought under the Criminal Justice Act 1993, will be heard by the Court of Criminal Appeal on Monday.
Mr Redmond (75), of Castleknock, Co Dublin, pleaded guilty at the Dublin Circuit Criminal Court earlier this year to 10 charges of failing to make tax returns for the years 1988 to 1998.
It was stated then by Mr Patrick MacEntee SC, counsel for Mr Redmond, that his client was "effectively destitute" after paying the Revenue Commissioners £782,000 in tax and penalties.
Delivering sentence on April 13th last, Judge Frank O'Donnell noted this submission had not been challenged and that Mr Redmond was in bad health. Fines of £500 were imposed on each of the first five charges and £1,000 on the second five. Mr Redmond was given three months to pay the total of £7,500.
The court was told Mr Redmond had no previous convictions. The charges against him under the Tax Consolidation Act arose from his arrest at Dublin Airport with a bag containing nearly £300,000 on February 20th, 1999.
Mr Redmond originally signed the guilty pleas in Dublin District Court in December 1999 and confirmed them at the Circuit Criminal Court.
His counsel, Mr MacEntee, told the Circuit Criminal Court that in order to meet his tax obligations Mr Redmond had to sell his family home where he had lived for 30 years.
Mr Redmond was said to have suffered strokes in 1982 and 1991. A recent medical examination revealed the need for further surgery, and his life expectancy did not seem to be great, said Mr MacEntee.
Mr Redmond, who has been questioned by the Flood tribunal in relation to the alleged provision of planning favours, retired from public service in June 1989. Investigations by the Criminal Assets Bureau revealed he had accumulated large sums of money which had been moved offshore in 1996.