Political Parties, Elections and Referendums Act 2000

12 (1) Where a report required to be delivered to the Commission under paragraph 10(1) or 11(1) is not delivered by the end of the period of 30 days mentioned in that provision—

(a) the regulated donee, or

(b) (if a members association) the responsible person,

is guilty of an offence.

(2) If such a report is delivered to the Commission which does not comply with any requirements of paragraph 10 or 11 as regards the information to be given in such a report—

(a) the regulated donee, or

(b) (if a members association) the responsible person,

is guilty of an offence.

(3) Where a person is charged with an offence under this paragraph, it shall be a defence to prove that he took all reasonable steps, and exercised all due diligence, to ensure that any requirements—

(a) as regards the preparation and delivery of a report in respect of the donation in question, or

(b) as regards the information to be given in the report in question,

as the case may be, were complied with in relation to that donation or report.

(4) Where the court is satisfied, on an application made by the Commission, that any failure to comply with any such requirements in relation to any donation to the regulated donee was attributable to an intention on the part of any person to conceal the existence or true amount of the donation, the court may order the forfeiture by the donee of an amount equal to the value of the donation.

(5) The following provisions, namely—

(a) subsections (3) to (5) of section 58, and

(b) sections 59 and 60,

shall apply for the purposes, or in connection with the operation, of sub-paragraph (4) in relation to a regulated donee as they apply for the purposes, or in connection with the operation, of section 58 in relation to a registered party.