§ 73 — Late donation reports, etc.

73.—(1) Where any donation report or declaration which is required by section 62 or 65 to be given to the competent authority is not given within the time delimited under section 63, then the following persons shall each be guilty of an offence and shall each be liable on conviction to a fine not exceeding $5,000 and, in the case of a continuing offence, to a further fine not exceeding $500 for every day or part of a day during which the offence continues after conviction:(a)

where the donation report or declaration is required in respect of a political party or a Part 4 politically significant entity — the responsible officers of the political party or Part 4 politically significant entity in question;

(b)

where the donation report or declaration is required in respect of a candidate at an election or the candidate’s election agent — the candidate and the candidate’s election agent in question or (as the case may be) the candidate at a presidential election and the candidate’s principal election agent in question;

(c)

where the donation report or declaration is required in respect of any other politically significant person who is not mentioned in paragraphs (a) and (b) — that person.

(2) If a donation report which is required by section 62 to be given to the competent authority is given to the competent authority, but the donation report does not comply with the requirements of section 62(2)(c) as regards the recording of reportable political donations in the report, then the following persons shall each be guilty of an offence and shall each be liable on conviction to a fine not exceeding $5,000 and, in the case of a continuing offence, to a further fine not exceeding $500 for every day or part of a day during which the offence continues after conviction:(a)

where the donation report is required in respect of a political party or Part 4 politically significant entity — the responsible officers of the political party or Part 4 politically significant entity in question;

(b)

where the donation report is required in respect of a candidate at an election or the candidate’s election agent — the candidate and the candidate’s election agent in question or (as the case may be) the candidate at a presidential election and the candidate’s principal election agent in question;

(c)

where the donation report is required in respect of a politically significant person not mentioned in paragraphs (a) and (b) — that politically significant person.

(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.

—(1) Where any donation report or declaration which is required by section 62 or 65 to be given to the competent authority is not given within the time delimited under section 63, then the following persons shall each be guilty of an offence and shall each be liable on conviction to a fine not exceeding $5,000 and, in the case of a continuing offence, to a further fine not exceeding $500 for every day or part of a day during which the offence continues after conviction:(a)

where the donation report or declaration is required in respect of a political party or a Part 4 politically significant entity — the responsible officers of the political party or Part 4 politically significant entity in question;

(b)

where the donation report or declaration is required in respect of a candidate at an election or the candidate’s election agent — the candidate and the candidate’s election agent in question or (as the case may be) the candidate at a presidential election and the candidate’s principal election agent in question;

(c)

where the donation report or declaration is required in respect of any other politically significant person who is not mentioned in paragraphs (a) and (b) — that person.

(2) If a donation report which is required by section 62 to be given to the competent authority is given to the competent authority, but the donation report does not comply with the requirements of section 62(2)(c) as regards the recording of reportable political donations in the report, then the following persons shall each be guilty of an offence and shall each be liable on conviction to a fine not exceeding $5,000 and, in the case of a continuing offence, to a further fine not exceeding $500 for every day or part of a day during which the offence continues after conviction:(a)

where the donation report is required in respect of a political party or Part 4 politically significant entity — the responsible officers of the political party or Part 4 politically significant entity in question;

(b)

where the donation report is required in respect of a candidate at an election or the candidate’s election agent — the candidate and the candidate’s election agent in question or (as the case may be) the candidate at a presidential election and the candidate’s principal election agent in question;

(c)

where the donation report is required in respect of a politically significant person not mentioned in paragraphs (a) and (b) — that politically significant person.

(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.