Almost half of all local councils did not issue a fine for dog fouling last year.
Just 61 penalties were handed out to people who failed to clean up after their pet.
The Sunday Times says the highest number of fines imposed were in Dublin city with 22, Limerick issued five while Cork issued four.
No fines were handed out last year in a number of counties including Galway, Carlow, Donegal, Mayo, Tipperary or Waterford.
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