58. What sanctions are provided for political finance infractions?

The candidate or the parties have to fund for their own campaign, the Electoral Commission is not mandated to ask each candidate or party to disclose their financial statement. 

Therefore the answer to your questions is NO

Source: Email from Ms Takiakia Maatia, Chief Electoral Officer, Department of Justice, Kiribati, January 31, 2018

“In Kiribati there is no law that require the candidate to report on its revenue and expenditure (disclosure).”

Source: Email from Ms Takiakia Maatia, Chief Electoral Officer, Kiribati, December 14, 2017

.23. Every person who is guilty of bribery, treating or undue Penalty for, influence shall be guilty of a corrupt practice and shall be liable in their conviction to a fine of $100 and to imprisonment for 6 months.

Source: Article 23, Laws of Kiribati Chapter 29B Elections revised edition 1979

This refers to vote buying only. Other political finance issues are not regulated.