58. What sanctions are provided for political finance infractions?

Electoral Act 1992 Section 157.
—(1) Where a person is guilty of an offence under this Act, other than an offence mentioned in subsection (2), such person shall be liable— (a) on summary conviction to a fine not exceeding £1,000 or, at the discretion of the court, to imprisonment for a period not exceeding six months or to both such fine and such imprisonment, or (b) on conviction on indictment to a fine not exceeding £2,500 or, at the discretion of the court, to imprisonment for a period not exceeding two years or to both such fine and such imprisonment. (2) Where a person is guilty of an offence under sections 133 , 140 , 148 or 153 , such person shall be liable on summary conviction to a fine not exceeding £500 or, at the discretion of the court, to imprisonment for a period not exceeding three months or to both such fine and such imprisonment. Electoral Act 1997 Section 25 25.—(1) The appropriate officer of a political party or the person deemed to have been appointed as the appropriate officer under section 71 , a member of either House of the Oireachtas, a representative in the European Parliament or a candidate at a Dáil, Seanad or European election who was not elected at the election shall be guilty of an offence if he or she— (a) fails to notify the Public Offices Commission in accordance with section 23 of the receipt of a donation acceptance of which is prohibited by that section, (b) fails to remit to the Public Offices Commission in accordance with the said section 23 such a donation or the value thereof, (c) fails to furnish the donation statement and make the statutory declaration required by section 24 on or before the relevant specified date, or (d) knowingly furnishes a donation statement or makes a statutory declaration which is false or misleading in any material respect. (2) Where a person is guilty of an offence under this section— (a) the person shall be liable on summary conviction to a fine not exceeding £1,000, (b) the person shall be liable, where the offence is an offence referred to in subsection (1)(d), on conviction on indictment to a fine not exceeding £20,000 or, at the discretion of the court, to imprisonment for a period not exceeding 3 years or to both such fine and such imprisonment, and (c) where the conviction relates to failure to furnish a donation statement under section 24 , the person shall be guilty of a further offence on every day on which the failure continues after such conviction and for each such offence the person shall be liable, on summary conviction, to a fine not exceeding £100. Electoral Act 1997 Section 43 .—(1) A person shall be guilty of an offence if, at an election, he or she incurs election expenses, or makes any payment, advance or deposit in respect of such expenses— (a) on behalf of a political party unless the person is the national agent of the political party concerned or a person authorised by such national agent acting within the limit of such authorisation, or (b) on behalf of a candidate (other than election expenses deemed under section 32 (1)(b)(ii) or 33 (1)(b)(ii) to be election expenses incurred by that candidate) unless the person is the election agent of the candidate or a person authorised by such agent acting within the limit of such authorisation. (2) The national agent of a political party or the election agent of a candidate shall be guilty of an offence if at an election the said agent— (a) directly or through any other person incurs election expenses in excess of the relevant amount calculated in accordance with section 32 or 42 or an order made under section 33 (1)(b), as may be appropriate, or (b) in contravention of section 34 pays any claim in respect of election expenses, or (c) fails to furnish to the Public Offices Commission, within the period specified for this purpose, a statement of election expenses or a statutory declaration pursuant to section 36 , or (d) furnishes to the Public Offices Commission a statement of election expenses which, to the agent's knowledge, is false or misleading in a material respect, or (e) fails otherwise to comply with the provisions of section 36 . (3) A person to whom section 31 (7) applies shall be guilty of an offence if at an election he or she—(a) fails to notify the Public Offices Commission in accordance with that subsection of his or her intention to incur election expenses, or (b) fails to furnish to the Public Offices Commission, within the period specified for this purpose, a statement of election expenses or a statutory declaration pursuant to section 36 , or (c) furnishes to the Public Offices Commission a statement of election expenses which, to the person's knowledge, is false or misleading in a material respect, or (d) fails otherwise to comply with section 36 . (4) A person shall be guilty of an offence if he or she publishes in a newspaper, magazine or other periodical publication of which he or she is publisher an advertisement or notice in relation to an election purporting to promote or oppose the interests of a political party or a candidate at that election at the request of any person other than the national agent of a political party, or a person authorised in writing by such agent or a candidate at the election or the election agent of such candidate, or a person authorised in writing by such candidate or agent, unless that person produces to the said publisher a certificate from the Public Offices Commission referred to in section 31 (10). (5) Where a person is guilty of an offence under this section— (a) the person shall be liable on summary conviction to a fine not exceeding £1,000, (b) the person shall be liable, where the offence is an offence referred to in subsection (2) (d) or (3) (c), on conviction on indictment to a fine not exceeding £20,000 or, at the discretion of the court, to imprisonment for a period not exceeding 3 years or to both such fine and such imprisonment, and (c) where the conviction relates to failure to furnish a statement of election expenses under section 36 , the person shall be guilty of a further offence on every day on which the failure continues after such conviction and for each such offence the person shall be liable, on summary conviction, to a fine not exceeding £100. Electoral Act 1997 Section 61.—(1) A person shall be guilty of an offence if, at a presidential election, the person— (a) incurs election expenses, or (b) makes any payment, advance or deposit in respect of such expenses, on behalf of a candidate at that election, unless the person is the presidential election agent of the candidate at the election or a person authorised by such agent, acting within the limit of such authorisation. (2) The presidential election agent of a candidate shall be guilty of an offence if at a presidential election the said agent— (a) directly or through any other person, incurs election expenses in excess of the amount specified in an order for the time being in force under section 53 , or (b) in contravention of section 54 , pays any claim in respect of election expenses, or (c) fails to furnish to the Public Offices Commission, within the period specified for this purpose, a statement of election expenses or a statutory declaration under section 56 , or (d) furnishes to the Public Offices Commission a statement of election expenses which, to the agent's knowledge, is false or misleading in a material respect, or (e) fails otherwise to comply with the provisions of section 56 , or (f) fails to furnish the presidential election donation statement or make the statutory declaration required by section 48 within the period specified in that section, or (g) knowingly furnishes a presidential election donation statement or makes a statutory declaration under the said section 48 which is false or misleading in any material respect. (3) A person to whom section 52 (6) applies shall be guilty of an offence if at a presidential election he or she—(a) fails to notify the Public Offices Commission in accordance with that subsection of his or her intention to incur election expenses, or (b) fails to furnish to the Public Offices Commission, within the period specified for this purpose, a statement of election expenses or a statutory declaration pursuant to section 56 , or (c) furnishes to the Public Offices Commission a statement of election expenses which, to the person's knowledge, is false or misleading in a material respect, or (d) fails otherwise to comply with section 56 . (4) A person shall be guilty of an offence if he or she publishes in a newspaper, magazine or other periodical publication of which he or she is publisher an advertisement or notice in relation to a presidential election purporting to promote or oppose the interests of a candidate at that election at the request of any person other than a candidate or the presidential election agent of a candidate, or a person authorised in writing by such candidate or agent, unless that person produces to the said publisher a certificate from the Public Offices Commission referred to in section 52 (9). (5) Where a person is guilty of an offence under this section— (a) the person shall be liable on summary conviction to a fine not exceeding £1,000, (b) the person shall be liable, where the offence is an offence referred to in subsection 2 (d) or (g) or subsection 3 (c), on conviction on indictment to a fine not exceeding £20,000 or, at the discretion of the court, to imprisonment for a period not exceeding 3 years or to both such fine and such imprisonment, and(c) where the conviction relates to failure to furnish a presidential election donation statement under section 48 or a statement of election expenses under section 56 , the person shall be guilty of a further offence on every day on which the failure continues after such conviction and for each such offence the person shall be liable on summary conviction, to a fine, not exceeding £100. Electoral Act 1997 Section 19 (4) (as inserted by the Electoral (Amendment) (Political Funding) Act 2012 Section 40) — (1) Section 19 of the Act of 1997 is amended by inserting the following subsection after subsection (4): “(5) No payments shall be made under this section from the first day of January in any year unless and until—(a) an annual statement of accounts and a copy of the auditor’s report is furnished in accordance with section 87 to the Standards in Public Office Commission, and (b) the Standards in Public Office Commission has in accordance with section 88(4) notified the Minister for Public Expenditure and Reform that it is satisfied that the relevant annual statement of accounts complies with Part IX and the guidelines under section 89.”