The Court of Criminal Appeal has reserved judgment on a costs application by a former Dublin city and county assistant manager, Mr George Redmond.
Mr Redmond wants the State to pay his costs in the unsuccessful appeal by the DPP against the alleged leniency of a £7,500 fine imposed on him last April for failing to make tax returns.
Last December, the appeal court found no evidence that the Circuit Court judge had erred in principle and decided not to interfere with the level of the fine.