Crown counsel Robin Bates and Leonie Matehaere argued Tapsell dishonestly gave details of fictitious social gatherings to the local Tangata Tiaki when applying for customary authorisations so he could harvest more than the 10 paua a day allowed to recreational fishers.
The Crown also said, not only did Tapsell illegally take large numbers of paua during 2010 and early 2011, he also illegally sold the paua to local fish and chip shop owners for prices about five times below the true market value.
He knew he was not permitted to sell any paua he had harvested as he was not a commercial fisher, a licensed fish receiver or a fish farmer, the Crown said.
The commercial retail value of the paua Tapsell and two others were estimated to have taken and sold was put at $78,750, the Crown said.
Defence counsel Brian Kilkelly said at the start of the trial Tapsell denied any wrongdoing, claiming he obtained the customary authorisations in good faith on the basis of information given to him and that he had complied with the conditions of the permits.
Tapsell also denied taking or selling any paua intending to profit from it and neither had he profited by illegally selling any paua.