Electoral Act, 1997
Offences and penalties (Part IV).
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.
(3) Proceedings for an offence under this Part shall not be instituted except by or with the consent of the Director of Public Prosecutions.