Where an attachment of earnings order is being proposed, or at any time after one has been made, the court or collection officer may direct the debtor or employer to provide a statement of the debtor’s earnings, containing all of the information required by subsection (2) and (3) of this Section (Section 19(1)-19(4)).
Such statements may be received in evidence without further proof during proceedings arising out of an attachment of earnings order (Section 19(5)).
This Section states that failure to provide a statement when requested is an offence (Section 19(6)), the penalty of which is level 2 on the standard scale as provided for by Section 24.