A judge who imprisoned a businessman yesterday described the case against him as "outrageous". Judge Albert O'Dea at Kilrush District Court sentenced Senan Glynn, a haulier and fruit distributor from Lacken, Kilmihil, Co Clare, to six months' imprisonment for failing to maintain earning records as required under the Social Welfare Act and also failing to furnish records of his employees to a Social Welfare inspector.
The court was told that total arrears for PAYE, PRSI and VAT amounted to £116,000 between 1991 and 1994. An initial amount of £15,000 had been sent by cheque, but the cheque had bounced. No money had yet been paid over.
Glynn was charged that on August 21st 1996 he failed to maintain records as required under the Social Welfare Act 1993 insofar as they related to the recording of payment of earnings and the periods to which such earnings referred. He was further charged that on August 21st 1996 he failed to furnish welfare records in respect of his employees to a Social Welfare inspector.
Judge O'Dea imposed two concurrent sentences of six months and six recognisances in the event of an appeal in Glynn's own surety of £1,000 and an independent surety of £10,000.
The judge refused to alter the bail terms or adjourn the case to hear evidence from the defendant, who was not in court. He said that there had been enough time for the defendant to deal with the case.
A Social Welfare inspector said that an inspection had been carried out in the presence of an inspector of taxes and a management accountant for the defendant. The accused man, who had been in business since 1991, had not kept any records in relation to his employees and had made no returns in relation to PAYE, PRSI and VAT. The total liability calculated by his accountant was £116,000.
The defendant normally had three employees, but he had deducted no tax from these and was still in business.
Mr Gearoid Williams, defending solicitor, said that information regarding the employees had now been provided and the matter of the P35 tax forms had been dealt with.
Mr Williams told the court that there was an outstanding dispute with the defendant's main debtor. When he sought an adjournment in the case, pleading that the defendant's accountant was away, Judge O'Dea declared: "This man has completely flouted the law."