Offences relating to return of candidate loans

1 A candidate commits an offence and is liable on conviction to a fine not exceeding $40,000 who, without reasonable excuse, files a return of candidate loans under section 214GA during the late period. 2 A candidate is guilty of a corrupt practice if the candidate, without reasonable excuse,— a files a return of candidate loans under section 214GA after the late period; or b fails to file a return of candidate loans under section 214GA . 3 A candidate who files a return of candidate loans under section 214GA that is false in any material particular is guilty of— a a corrupt practice if the candidate filed the return knowing it to be false in any material particular; or b an illegal practice in any other case unless the candidate proves that— i the candidate had no intention to misstate or conceal the facts; and ii the candidate took all reasonable steps in the circumstances to ensure that the information in the return was accurate. 4 A candidate charged with an offence against subsection (3)(a) may be convicted of an offence against subsection (3)(b). Section 214GC : inserted , on 1 January 2023 , by section 18 of the Electoral Amendment Act 2022 (2022 No 80).