The Prevention of Electoral Abuses Act, 1923

Return and declaration respecting election expenses.

38.—(1) Within thirty-five days after the day on which the candidate or candidates returned at a Dáil election is or are declared elected, the election agent of every candidate at that election shall transmit to the returning officer a true return (in this Act referred to as a return respecting election expenses), in the prescribed form, containing, as respects that candidate—

(a) a statement of all payments made by the election agent, together with all the bills and receipts (which bills and receipts are in this Act included in the expression “return respecting election expenses”);

(b) a statement of the amount of personal expenses, if any, paid by the candidate;

(c) a statement of all other disputed claims of which the election agent is aware;

(d) a statement of all the unpaid claims, if any, of which the election agent is aware, in respect of which application has been or is about to be made to the High Court;

(e) a statement of all money, securities, and equivalent of money received by the election agent from the candidate or any other person for the purpose of expenses incurred or to be incurred on account of or in respect of the conduct or management of the election, with a statement of the name of every person from whom the same may have been received.

(2) The return so transmitted to the returning officer shall be accompanied by a declaration made by the election agent before a District Justice or a Peace Commissioner in the prescribed form (which declaration is in this Act referred to as a declaration respecting election expenses).

(3) Where the candidate has named himself as his election agent, a statement of all money, securities, and equivalent of money paid by the candidate shall be substituted in the return required by this section to be transmitted by the election agent for the like statement of money, securities, and equivalent of money received by the election agent from the candidate; and the declaration by an election agent respecting election expenses need not be made, and the declaration by the candidate respecting election expenses shall be modified in the prescribed manner.

(4) At the same time that the agent transmits the said return, or within seven days afterwards, the candidate shall transmit or cause to be transmitted to the returning officer a declaration made by him before a District Justice or Peace Commissioner in the prescribed form (which declaration is in this Act referred to as a declaration respecting election expenses).

(5) If in the case of a Dáil election for any constituency the said return and declarations are not transmitted before the expiration of the time limited for the purpose, the candidate shall not, after the expiration of such time, sit or vote in the Dáil as member for that constituency until either such return and declarations have been transmitted, or until the date of the allowance of such an authorised excuse for the failure to transmit the same, as in this Act mentioned, and if he sits or votes in contravention of this enactment he shall forfeit on prosecution at the suit of the Attorney-General one hundred pounds for every day on which he so sits or votes.

(6) If without such authorised excuse as in this Act mentioned, a candidate or an election agent fails to comply with the requirements of this section he shall be guilty of an illegal practice.

(7) If any candidate or election agent knowingly makes the declaration required by this section falsely, he shall be guilty of an offence, and on conviction thereof on indictment shall be liable to the punishment for wilful and corrupt perjury; such offence shall also be deemed to be a corrupt practice within the meaning of this Act.

(8) Where the candidate is out of Saorstát Eireann at the time when the return is so transmitted to the returning officer, the declaration required by this section may be made by him within fourteen days after his return to Saorstát Eireann, and in that case shall be forthwith transmitted to the returning officer, but the delay hereby authorised in making such declaration shall not exonerate the election agent from complying with the provisions of this Act as to the return and declaration respecting election expenses.

(9) Where, after the date at which the return respecting election expenses is transmitted, leave is given by the High Court for any claims to be paid, the candidate or his election agent shall, within seven days after the payment thereof, transmit to the returning officer a return of the sums paid in pursuance of such leave accompanied by a copy of the order of the court giving the leave, and in default he shall be deemed to have failed to comply with the requirements of this section without such authorised excuse as in this Act mentioned.