- (b) where the person is a repeat offender, to a fine not exceeding $20,000 or to imprisonment for a term not exceeding 3 years or to both.
(3) A person is a repeat offender in relation to an offence under subsection (1) relating to a donation report or declaration if the person has been convicted or found guilty (whether before, on or after the date of commencement of this section) on at least one other earlier occasion of—
- (a) an offence under subsection (1); or
- (b) an offence under section 22(6) of the repealed Act.
(4) In proceedings for an offence under subsection (1) in relation to a donation report or a declaration relating to any such report, 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—
- (a) the information or statement in the donation report or declaration (as the case may be) was not false or misleading in a material particular; or
- (b) the donation report or declaration did not contain any omission which would have made the donation report or declaration misleading in a material particular.
Evasion and intentional acceptance of impermissible donations, etc.
75.—(1) Where a person enters into, or knowingly does any act in furtherance of, any arrangement which facilitates or is likely to facilitate, whether by means of any concealment or disguise or otherwise, the making of donations to a politically significant person by a donor—
- (a) who is not a permissible donor; or
