- (a) in the case of a donation report under section 12, 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; or
- (b) in the case of a donation report under section 19, the candidate and his election agent or agents in question shall each be guilty of an offence and shall each be liable on conviction to a fine not exceeding $2,000.
(3) Where any person is charged with an offence under subsection (1) or (2), it shall be a defence to prove that he 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
- (b) as regards the information to be given in any donation report,
as the case may be, have been complied with in relation to the donation report.
(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 donation received by a political association, candidate or election agent was attributable to an intention on the part of any person to conceal the existence or true amount of the donation, the court may order the forfeiture of an amount equal to the value of the donation; and sections 11 and 17 shall apply in connection with such an application with the necessary modifications.
(5) Any person who makes a false declaration under section 13, 18 (1) (b) or 19 (4) or (5) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 6 months or to both and, in the case of a second or subsequent conviction, to a fine not exceeding $20,000 or to imprisonment for a term not exceeding 3 years or to both.
(6) Where any responsible officer of a political association, candidate or election agent is charged with an offence under subsection (5), it shall be a defence to prove that he did not know and could not reasonably have known that the declaration was false.
