Gary O'Flynn (37) was charged with a total of 22 sample counts of deception from a total of 111 charges brought contrary to the Criminal Justice Theft and Fraud Offences Act.
Mr O'Flynn is a former member of Cork City Council, a solicitor and a former financial consultant.
Mr O'Flynn of Hayfield Drive, Castle Court, Whitechurch, Co Cork was arrested at the Bridewell Garda Station before being formally cautioned and charged.
Det Inspector Michael Horgan told Judge Leo Malone in Cork District Court that O'Flynn replied "not guilty' when each of the 22 charges were put to him.
Inspector Michael Maguire said that the 22 matters are sample counts from a total of 111 charges.
Gardai said they have no objection to the defendant being remanded on bail.
However, Inspector Maguire said that the Director of Public Prosecutions (DPP) has already directed that the matter be dealt with on indictment before the Circuit Court.
Defence counsel, Joe Cuddigan, pointed out that the relatively small sums involved in the charges are regularly dealt with before the District Court.
Judge Malone pointed out that he has absolutely no jurisdiction in the matter once the DPP has made a ruling about trial by indictment.
He remanded O'Flynn on bail to appear before the District Court on December 18 next for service of the book of evidence.
A qualified solicitor, Gary O'Flynn had taken his father Noel's old seat on Cork City Council in 2003 when the dual-mandate ban came into force.
He ended his political career five years later with the City Council seat going to his brother, Ken.
Gary O’Flynn’s father was first elected to the Dail in 1997 and served as a TD for 14 years.
Noel O'Flynn was famously outspoken as a backbench TD and criticised both Bertie Ahern and Brian Cowen for their leadership of the party and country.
The former TD also criticised current party leader Michael Martin for allegedly failing to support his son Ken’s Seanad bid.
Noel O’Flynn agreed not defend his seat at the 2011 General Election at Mr Martin’s specific request amid concerns that, if the party vote was split, they would fail to elect a TD in Jack Lynch’s old constituency for the first time in FF history.