Offences relating to return of candidate's election expenses

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 election expenses under section 205K 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 candidate is guilty of a corrupt practice who, without reasonable excuse,— a files a return of election expenses under section 205K after the late period; or b fails to file a return of election expenses under section 205K . 2 A candidate who files a return under section 205K 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 candidate 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 was accurate. 3 A person charged with an offence against subsection (2)(a) may be convicted of an offence against subsection (2)(b). 1993 No 87 s 210(4)–(6) (pre-20 December 2007); 2007 No 111 s 88 Section 205N : inserted , on 1 March 2009 , by section 6 of the Electoral Amendment Act 2009 (2009 No 1). Section 205N(1) : replaced , on 25 March 2014 , by section 30 of the Electoral Amendment Act 2014 (2014 No 8). Section 205N(1A) : inserted , on 25 March 2014 , by section 30 of the Electoral Amendment Act 2014 (2014 No 8).