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POLITICAL DONATIONS
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(4) Every donation report under subsection (2) shall be accompanied by a declaration in the prescribed form by the donor stating—

(a) that small donations whose aggregate value was that specified in the report were made by him to the specified political association during the specified year; and
(b) that no other small donations were made by him to that political association during that same year.

PART V
OFFENCES

Offences in connection with donation reports, etc.

22.—(1) Where any donation report or declaration which is required under section 12 (1), 13 or 19 (1) to be sent to the Registrar is not so sent within the time limited under the applicable section, then—

(a) in the case of a donation report or declaration required under section 12 (1) or 13, the responsible officers of the political association in question shall each be guilty of an offence and shall each be liable on conviction to a fine not exceeding $2,000 and, in the case of a continuing offence, to a further fine not exceeding $500 for every day or part thereof during which the offence continues after conviction; or
(b) in the case of a donation report or declaration required under section 19 (1), the candidate at an election and his election agent in question or (as the case may be) the candidate at a presidential election and his principal election agent in question, shall each be guilty of an offence and shall each be liable on conviction to a fine not exceeding $2,000 and, in the case of a continuing offence, to a further fine not exceeding $500 for every day or part thereof during which the offence continues after conviction.

(2) If a donation report under section 12 or 19 is sent to the Registrar, but such a report does not comply with the requirements of section 12 or, as the case may be, section 19 as regards the recording of donations in such report, then—