The tribunal wrote more than 50 letters to Mr Liam Lawlor over two years requesting information and discovery of documents, it was stated.
Mr John Gallagher SC, for the tribunal, said despite Mr Lawlor's statements in the media that he would co-operate with the tribunal, he had not produced any documents. In correspondence, the tribunal stated it had received information that suggested Mr Lawlor had not made full disclosure to the tribunal of all his bank accounts within the State and that "his statement to the effect that he had no accounts outside the State was not correct".
The tribunal had written to 223 financial institutions seeking information regarding accounts in Mr Lawlor's name.
In documents, Mr Lawlor had stated he availed of a tax amnesty and the tribunal sought information on that.
Mr Lawlor's solicitors had faxed that day that they would fully defend any proceedings by the DPP, resist any attempt at enforcement of any order and challenge the validity of the tribunal orders.