The Prevention of Electoral Abuses Act, 1923

Payment of expenses through election agent.

33.—(1) Except as permitted by or in pursuance of this Act, no payment and no advance or deposit shall be made by a candidate at a Dáil election or by any agent on behalf of the candidate, in respect of any expenses incurred on account of or in respect of the conduct or management of such election, otherwise than by or through the election agent of the candidate, whether acting in person or by a sub-agent; and all money provided by any person other than the candidate for any expenses incurred on account of or in respect of the conduct or management of the election, whether as gift, loan, advance, or deposit, shall be paid to the candidate or his election agent and not otherwise:

Provided that this section shall not be deemed to apply to a deposit pursuant to Section 20 of the Electoral Act, 1923 (No. 12 of 1923) or to any sum disbursed by any person out of his own money for any small expense legally incurred by himself, if such sum is not repaid by him.

(2) A person who makes any payment, advance, or deposit in contravention of this section, or pays in contravention of this section any money so provided as aforesaid, shall be guilty of an illegal practice.