(3) In proceedings for an offence under subsection (1) or (2), it is a defence to the charge for the accused to prove, on a balance of probabilities, that the accused took all reasonable steps, and exercised all due diligence to ensure that any requirements—
- (a) as regards preparation or sending of a donation report or declaration; or
- (b) as regards the information to be given in any donation report or declaration,
as the case may be, have been complied with in relation to the donation report or declaration.
(4) Where the court is satisfied, on an application made by the Public Prosecutor, that any failure to comply with any such requirements in relation to any political donation received by a politically significant person was attributable to an intention on the part of any person to conceal the existence or true amount of the political donation, the court may order the forfeiture of an amount equal to the value of the political donation.
False or misleading donation reports and declarations
74.—(1) Where in any donation report or declaration which is required by section 62 or 65 to be given to the competent authority in relation to a politically significant person, there is—
- (a) any information or a statement that is false or misleading in a material particular; or
- (b) an omission of any matter or thing without which the donation report or declaration is misleading in a material particular,
every person who is, under section 64, responsible for making disclosure of reportable political donations for the politically significant person commits an offence.
(2) A person who is guilty of an offence under subsection (1) shall be liable on conviction—
- (a) to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 12 months or to both; but
