22.
—(1) Where any donation report or declaration which is required under section 12(1), 13 or 19(1) to be sent to the Registrar is not so sent within the time limited under the applicable section, then —
(a)
in the case of a donation report or declaration required under section 12(1) or 13, the responsible officers of the political association in question shall each be guilty of an offence and shall each be liable on conviction to a fine not exceeding $2,000 and, in the case of a continuing offence, to a further fine not exceeding $500 for every day or part thereof during which the offence continues after conviction; or
(b)
in the case of a donation report or declaration required under section 19(1), the candidate at an election and his election agent in question or (as the case may be) the candidate at a presidential election and his principal election agent in question, shall each be guilty of an offence and shall each be liable on conviction to a fine not exceeding $2,000 and, in the case of a continuing offence, to a further fine not exceeding $500 for every day or part thereof during which the offence continues after conviction.
(2) If a donation report under section 12 or 19 is sent to the Registrar, but such a report does not comply with the requirements of section 12 or, as the case may be, section 19 as regards the recording of donations in such report, then —
(a)
in the case of a donation report under section 12, the responsible officers of the political association in question shall each be guilty of an offence and shall each be liable on conviction to a fine not exceeding $2,000; or
(b)
in the case of a donation report under section 19, the candidate and his election agent or agents in question shall each be guilty of an offence and shall each be liable on conviction to a fine not exceeding $2,000.
(3) Where any person is charged with an offence under subsection (1) or (2), 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 preparation or sending of a donation report; or
(b)
as regards the information to be given in any donation report,
as the case may be, have been complied with in relation to the donation report.
(4) Where the court is satisfied, on an application made by the Public Prosecutor, that any failure to comply with any such requirements in relation to any donation received by a political association, candidate or election agent 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 of an amount equal to the value of the donation.
(5) Sections 11 and 17 shall apply in connection with an application under subsection (4) with the necessary modifications.
(6) Any person who makes a false declaration under section 13, 18(1)(b) or 19(4) or (5) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 6 months or to both and, in the case of a second or subsequent conviction, to a fine not exceeding $20,000 or to imprisonment for a term not exceeding 3 years or to both.
(7) Where any responsible officer of a political association, candidate or election agent is charged with an offence under subsection (6), it shall be a defence to prove that he did not know and could not reasonably have known that the declaration was false.