Fianna FAil's code of conduct adopted last year would define the activity of Ms Beverley Cooper-Flynn in encouraging or advising people not to pay tax as outside acceptable behaviour for a public representative.
The party's Standards of Public Life Committee may inquire into her behaviour and, if they find she has breached the code, may remove her from party offices, remove the party whip, suspend or expel her from the party.
The code, Standards in Public Life - a Mandatory Code for Office Holders and Candidates, was adopted by Fianna Fail at its ardfheis last year after a lengthy period of debate within the party.
The provisions of the code do not cover the activity the jury found Ms Cooper-Flynn had engaged in.
In relation to tax, the code says candidates must make a declaration that "they have complied with or are in the process of complying with all their tax obligations".
However, the jury finding against her is covered by the more general provision requiring all party public representatives and candidates to adhere "to the general standards and laws expected of each citizen".
In addition, the party pledge, to be taken by all candidates from now on, obliges them "to refrain from doing anything inimical to the prestige of the Fianna Fail organisation".
The Standards in Public Life Committee, established under the code, can inquire into the behaviour of a member or members of the parliamentary party to ascertain whether they have breached the code of conduct.
This committee last year inquired into the receipt of money by some of its Dublin local authority members, leading to the resignation from the party of Mr Liam Lawlor TD.
The party's Standards in Public Life Committee, whose investigation into payments to Dublin local authority members ultimately led to Mr Lawlor's resignation from the party, could also be asked to investigate the matter.
Any party member can initiate the process leading to an inquiry by the standards committee.
The member can ask the chairman of the parliamentary party to carry out a preliminary investigation on any allegation of a breach of the guidelines.
The party member has the right to have the results of such an examination notified to the committee, national executive or parliamentary party.
The Standards in Public Life Committee then decides whether the matter is worthy of further examination.
The committee has discretion to decide on foot of the preliminary investigation whether the subject of the allegation should have the party whip removed from them pending the outcome of the full investigation.
The outcome of the investigation, in the case of a Dail deputy or senator, is sent to the parliamentary party which then decides what penalty, if any, to impose.