The Irish government argues that it has no choice but to introduce the interim tax at the behest of its lenders and has vowed to identify and prosecute those who have refused to pay.

“We will begin with sending out letters and then escalate it from there to the maximum fine of 2,500 euros” — $3,330 — “on top of the outstanding amounts due in late fees and interest,” a spokesman for the Department of Environment said in an interview on Monday. “We will be taking people to court if necessary, and if there is refusal to pay, then that could be seen by a judge as contempt of court.”

Opponents, like Joe Higgins, a Socialist Party deputy, argue that the likelihood of this happening is slim. He said that he believed the government would tread warily over the coming months as it tries to persuade the electorate to pass a referendum on May 31 binding Ireland to budgetary constraint.

“I think they will adopt a softly, softly approach so as not to alienate people further in the next two months,” he said. “But if a substantial cohort of the decent, law-abiding people of this country continue to make a stand, there is no government that can stand against them.”

The government is now concentrating on linking the new tax explicitly with the provision of local services in a bid to persuade people to “do their patriotic duty.” The minister for environment, Phil Hogan, who is responsible for introducing the charge, has even suggested that local authorities prepared “to pull out all the stops” in collecting the tax may be rewarded. This was widely interpreted to mean others would be penalized by disproportionate cuts from central funding to local services like libraries, playgrounds and swimming pools.