The custodial sentence given to Leslie Reynolds is the fourth custodial sentence given to tax offenders this year.
Two further offenders were ordered to work allocated hours of community service.
In January Judge Desmond Hogan sent former government minister Ray Burke to prison for six months for failing to make tax returns. In handing down the sentence, Judge Hogan noted that Burke, as a member of the Oireachtas, had been a participant in formulating the 1983 Finance Act under the provisions of which he was prosecuted. Mr Burke had abused his position of trust, he said. The case was taken against Burke by the Criminal Assets Bureau.
In July Myles Columba Gillespie, a sub-contractor in the construction industry, was given a 16-month sentence by District Judge O'Donnell in Glenties District Court, Co Donegal. The case was taken by the Revenue.
Mr Gillespie, of Coshclady, Bunbeg, Co Donegal, was also fined €18,700. He had pleaded guilty to a number of offences, including the submission of incorrect VAT and income tax returns and failure to comply with the keeping of books and records for the purposes of tax.
Mr Gillespie organised labour gangs for building contractors and paid the workers cash. In March in Enniscorthy, Co Wexford, District Judge O'Buachalla sentenced John Devereux to three months imprisonment for failure to keep proper records, the evasion of duty and the submission of incorrect VAT returns. He was also fined €11,400.
Mr Devereux, an oil distributor of Kisha, Broadway, Co Wexford, and Rosslare Oils Ltd, Wexford Road, Rosslare Harbour, Co Wexford were the defendants in the case, which was taken by the Revenue.
In January Judge Miriam Malone in the Dublin Metropolitan Court ordered Brendan Burke to do 120 hours of community service in lieu of a three-month sentence.
Mr Burke, a sales consultant, of Cherryfield Avenue, Ranelagh, Dublin, was convicted of a number of offences, including the submission of incorrect returns, the making of an incorrect claim for the repayment of income tax, and the failure to remit VAT.
In March in Portlaoise District Court Judge Mary Martin sentenced Thomas Hynes, of O'Moore Place, Portlaoise, Co Laoise, to 240 hours of community service in lieu of a six-month sentence. The case involved the abuse of a sub-contractor's certificate.
