Offences relating to return of party loans

1 A party secretary commits an offence and is liable on conviction to a fine not exceeding $40,000 who, without reasonable excuse,— a files a return of party loans under section 214C during the late period: b files a return of party loans under section 214F during the late period. 2 A party secretary is guilty of a corrupt practice who, without reasonable excuse,— a files a return of party loans under section 214C or 214F after the late period; or b fails to file a return of party loans under— i section 214C : ii section 214F . 3 A party secretary who files a return under section 214C or 214F 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. 4 A party secretary charged with an offence against subsection (3)(a) may be convicted of an offence against subsection (3)(b). 5 Section 214G : inserted , on 25 March 2014 , by section 41 of the Electoral Amendment Act 2014 (2014 No 8). Section 214G(5) : repealed , on 1 January 2023 , by section 17 of the Electoral Amendment Act 2022 (2022 No 80).