A Kerry business and individual have been named in the Revenue's list of tax defaulters.
The most recent list details cases finalised in the first three months of the year.
Puca Entertainment Ltd, an emergency accommodation provider which trades as The Falcon Inn in Gowlane, Glenbeigh was fined €130,650.
It was classed as a level 2 risk review case for the restriction of the repayment of VAT.
Meanwhile, Tomasz Kowalski, with an address of apartment 2, Gally’s Bar and Restaurant, Castlemaine Road, Tralee was fined €8,750 in total.
€3,750 for illegally selling tobacco and a further €5,000 for the possession of untaxed tobacco for sale.