A retired garda has been sentenced to six months in prison for furnishing incorrect information for income received as a security consultant in the tax year 1994-1995.

Mr Patrick Kelly, 43, of Orwell Park View, Templeogue, Dublin was also fined a total of £1,500 (€1,905) in relation to three other charges.

Judge Sean McBride imposed a fine of £500 on the charge of filing incorrect tax returns for the year 1994-1995.

A fine of £500 was also imposed for failure to keep records for the 1994-1995 tax year and another fine of £500 was imposed on Mr Kelly for the filing of incorrect tax returns for the 1995-1996 tax year.

Mr Kelly was given two months to pay the fines or face two months in prison on each count.

Passing sentence, Judge Sean McBride said he had to take into account that Mr Kelly was a serving garda when the offences occurred.

The case arose following a joint investigation by the Revenue Commissioners and the Department of Social Welfare into the construction industry.

As a result of this investigation, Mr Kelly's name came to the attention of the Revenue Commissioners because he was deriving income as security consultant to a number of construction firms.

In an interview under caution with the Revenue Commissioners on February 13th 1997, Mr Kelly said his security consultancy business ceased on November 1st 1994.

Judge McBride described this as grossly untrue. He also said that Mr Kelly failed to disclose his continuing involvement with a company called James O'Rourke Security.

Mr Kelly was a 50 per cent shareholder in the company which was later incorporated in 1996 as James O'Rourke Limited.

However, Mr Kelly did not concede that he was a shareholder in the company until 1998, Judge McBride said.

The court also heard that Mr Kelly maintained to the Revenue that he had just one account - a Garda credit union account.

But a High Court case taken by the Revenue revealed that Mr Kelly had three accounts - one each in the ICS and EBS building societies and one operated under the pseudonym Patrick Murphy.

Approximately £300,000 was lodged in these accounts for the years 1994/1995 and 1995/1996. Cheques had been lodged in these accounts by a company which was used to invoice for security work.

The true motive for these accounts was to conceal the payment of money, the judge said. Mr Kelly went to great lengths to conceal the receipt of payments, he added.

Judge McBride also said he could not ignore that the Revenue Commissioners were obliged to go to the High Court to seek information on these accounts and that Mr Kelly failed to co-operate with the Revenue in 1997.

While he took into account that Mr Kelly had pleaded guilty and paid £50,000 to the Revenue in June 2001 and a further £50,000 yesterday, Judge McBride said that Mr Kelly was only belatedly helping the Revenue Commissioners.

Describing the case as a grave matter, Judge McBride said he could not ignore than Mr Kelly was a serving Garda officer at the time of the offences, that people looked up to him and that he knew what he was doing was wrong.

He said Mr Kelly's actions were wilful and totally inexcusable. Being a law officer, he had more knowledge of the obligations of the law over and above ordinary citizens, Judge McBride said.

Mr Kelly's failure to disclose information was baffling and if he had co-operated earlier, he could have saved the Revenue Commissioners a lot of time and expense, the judge said.

Mr Kelly has been released on bail of £3,000 pending an appeal of the prison sentence.