At least 16,000 people have been hit with penalties of up to €7,000 for failing to pay their second home tax on time.
The fines and interest payments imposed on top of the original bill of €1,000 have been described as among the most severe for any tax levied by the state.
The €200 second home tax was a forerunner to the property tax and was in force between 2009 and 2013.
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