Offences relating to return of party's election expenses and return of party’s allocation expenses

1 A party secretary commits an offence and is liable on conviction to a fine not exceeding $40,000 who, without reasonable excuse, files a return during the period commencing on the day after the date on which the return is required to be filed and ending on the day that is 15 working days later (the late period ). 1A A party secretary is guilty of a corrupt practice if the party secretary, without reasonable excuse,— a files a return after the late period; or b fails to file a return. 2 A party secretary who files a return that is false in any material particular is guilty of— a a corrupt practice if he or she filed the return knowing it to be false in any material particular; or b an illegal practice in any other case unless the party secretary proves that— i he or she had no intention to misstate or conceal the facts; and ii he or she took all reasonable steps in the circumstances to ensure that the information in the return was accurate. 3 A person charged with an offence against subsection (2)(a) may be convicted of an offence against subsection (2)(b). 4 In this section, return means— a a return of election expenses required to be filed under section 206I : b a return of allocation expenses required to be filed under section 206IA . 1993 No 87 s 214C(2)–(4) (pre-20 December 2007); 2007 No 111 s 109 Section 206N : inserted , on 1 March 2009 , by section 6 of the Electoral Amendment Act 2009 (2009 No 1). Section 206N heading : amended , on 21 March 2017 , by section 103(1) of the Electoral Amendment Act 2017 (2017 No 9). Section 206N(1) : replaced , on 25 March 2014 , by section 32 of the Electoral Amendment Act 2014 (2014 No 8). Section 206N(1) : amended , on 21 March 2017 , by section 103(2) of the Electoral Amendment Act 2017 (2017 No 9). Section 206N(1A) : replaced , on 21 March 2017 , by section 103(3) of the Electoral Amendment Act 2017 (2017 No 9). Section 206N(2) : amended , on 21 March 2017 , by section 103(4) of the Electoral Amendment Act 2017 (2017 No 9). Section 206N(4) : inserted , on 21 March 2017 , by section 103(5) of the Electoral Amendment Act 2017 (2017 No 9).