Well if you are caught without a annual ticket you need only submit a photocopy of the annual ticket together with the fixed notice within 28 days.
IE are not liable for any fares you pay in the meanwhile, you won't get far boarding in Heuston without a ticket. The implication of the rule is that you board a train only to later discover you have forgotten the ticket you can avoid the fine but it doesn't permit you to travel otherwise
Of course if staff are of the opinion that you are assisting someone to defraud the system they can book you and skip the fixed notice and throw you off
I have it in writing from IE somewhere
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