58. What sanctions are provided for political finance infractions?

(3) The party must submit its accountability report to the President of the German Bundestag by September 30 of the year following the accounting year. The President of the German Bundestag can extend the deadline by up to three months. If a party fails to submit its accountability report by the deadline, it will permanently lose its entitlement to government funds relating to grants (the grant portion will lapse). If a party has not submitted its accountability report by December 31 of the year following the claim year, it will cease to be entitled to state funds for the claim year (expiration of the voting share). The deadlines are respected regardless of the accuracy of the content,if the accountability report corresponds to the structure specified in section 24 and bears the audit opinion in accordance with section 30 (2). The determinations and payments to the other parties remain unchanged.
Source: § 19a(3), Political Parties Act, 1967 (amended 2018)

If a party has accepted donations in violation of Section 25 (2) and has not forwarded them to the President of the German Bundestag in accordance with Section 25 (4), they will be entitled to a claim amounting to three times the amount illegally obtained; Donations already made will be taken into account. If a party has not published donations in accordance with the provisions of this law in the accountability report (section 25 (3)), a claim arises against them in the amount of twice the amount not published in accordance with the provisions of this law. The President establishes the party's obligation to pay the amount through an administrative act. Section 31a (2) to (5) applies accordingly.
Source: § 31c, Political Parties Act, 1967 (amended 2018)

(1) Anyone intending to disguise the origin or use of the party's or property's assets, or to bypass public accountability,
1. causes incorrect information about the party's income or assets in an accountability report submitted to the President of the German Bundestag or submits an incorrect accountability report to the President of the German Bundestag or
2. as a recipient, a donation is broken down into partial amounts and posted or posted or
3. does not forward a donation contrary to Section 25 (1) sentence 3,
is punished with imprisonment of up to three years or a fine. Pursuant to sentence 1, anyone who submits a voluntary declaration for the party pursuant to Section 23b (1) or participates in the submission is not punished.

(2) A prison sentence of up to three years or a fine shall be imposed on anyone who, as an auditor or assistant to an auditor, reports the result of the audit of an accountability report incorrectly, does not disclose significant circumstances in the audit report, or issues an incorrectly confirmed report. If the perpetrator acts for a fee or with the intention of enriching himself or another or harming another, the penalty is a prison sentence of up to five years or a fine.
Source: § 31d, Political Parties Act, 1967 (amended 2018)