Liliana Galea, the VAT inspector who was yesterday jailed for six months after she was found guilty of received a €1,000 gift, today filed an appeal saying that she did "absolutely nothing wrong".

She said she had worked for the VAT Department for 10 years and in Christmas 2008, her uncle had given her the gift without any previous arrangement being made.

He had given her the gift because she was his niece and because she had helped him with returns, which she was duty bound to do.

She said that according to Maltese law one could not have bribery after the fact.

It had to be emphasised that the only thing that resulted from the evidence was that Saviour Micallef, her uncle, felt he should give his niece a gift because she was saving him from having to queue.

She also said that the jail term she was given was excessive and the fact that she had received a gift for carrying out her duty, had not harmed anyone, not even the department. This should have at least been reflected in the punishment.

Ms Galea said she is integrated in society, is married with two children and is a university student. She argued that a jail term was intended to help one reform, but she was a good citizen who did not need reforming.