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(1)If, in the case of any candidate, the return and declarations as to election expenses are not transmitted before the expiry of the time limited for the purpose, that candidate shall not, after the expiry of that time, sit or vote in the House of Commons as member for the constituency for which the election was held until—
(a)either that return and those declarations have been transmitted, or
(b)the date of the allowance of an authorised excuse for the failure to transmit that return and those declarations,
and if he sits or votes in contravention of this subsection he shall forfeit £100 for every day on which he so sits or votes.
(2)In the application of subsection (1) above to a candidate at a local government election—
(a)the reference to sitting or voting in the House of Commons for the constituency for which the election was held shall be taken as a reference to sitting or voting in the council for the local government area for which the election was held; and
(b)£50 shall be substituted for £100 and, instead of civil proceedings for a penalty, summary proceedings may be instituted under the [1980 c. 43.] Magistrates' Courts Act 1980, or, in Scotland, in the sheriff court, and the person charged shall be liable on conviction to a fine not exceeding the amount of the penalty which would be recoverable in civil proceedings.
(3)A proceeding for an offence under this section shall be commenced within one year after the offence was committed and the time so limited by this section shall, in the case of any proceeding under the [1980 c. 43.] Magistrates' Courts Act 1980, be substituted for any limitation of time contained in that Act.
(4)For the purposes of subsection (3) above—
(a)where the service or execution of the writ or other pro cess on or against the alleged offender is prevented by the absconding or concealment or act of the alleged offender, the issue of a writ or other process shall be deemed to be a commencement of a proceeding; but,
(b)where paragraph (a) does not apply, the service or execution of the writ or other process on or against the alleged offender, and not its issue, shall be deemed to be the commencement of the proceeding.
(5)Subsections (3) and (4) above do not apply in Scotland;
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