The Office of Tobacco Control was unable to provide figures for the number of prosecutions taken against shops for selling cigarettes to under-18s, saying that these statistics were in the process of being compiled. The maximum fine that can be imposed is currently €2,540.
It is widely accepted that there are very large regional variations in efforts to enforce the legislation with environmental health officers in some areas taking a more determined approach.
Here again, a legal challenge is going before the courts over the methods used by health authorities in trying to catch retailers who sell cigarettes to minors.
Because it is not an offence for a minor to try to buy cigarettes - which is the case with alcohol - health authorities can use "sting" operations.
However, an attempted prosecution using such an approach is now the subject of a High Court judicial review, which is due before the courts next week.