s 74 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 (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least one other earlier occasion of —(a) an offence under subsection (1); or (b) an offence under section 22(6) of the repealed Act.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.