Electoral Act 2004

(1) A person must not, without reasonable excuse, fail to give the

Commission a return under this Part within the time required.

Maximum penalty: If the offender is a natural person – 200 penalty units or imprisonment for 12 months.

If the offender is a body corporate – 1 000 penalty units.

(2) A person must not, without reasonable excuse, give the Commission an incomplete return under Division 3, 4 or 5.

Maximum penalty:

(a) for an individual – 200 penalty units or imprisonment for

12 months; or

(b) for a body corporate – 1 000 penalty units.

(2A) A person must not, without reasonable excuse, fail to keep records in accordance with section 220.

Maximum penalty:

(a) for an individual – 200 penalty units or imprisonment for

12 months; or

(b) for a body corporate – 1 000 penalty units.

(3) A person must not give a return under Division 3, 4 or 5 containing particulars that are, to the person's knowledge, false or misleading in a material particular.

Maximum penalty: If the offender is a natural person – 200 penalty units or imprisonment for 12 months.

If the offender is a body corporate – 1 000 penalty units.

(4) A person (the provider) must not provide another person who is required to give a return under Division 3, 4 or 5 information relevant to the return that is, to the provider's knowledge, false or misleading in a material particular.

Maximum penalty: If the offender is a natural person – 200 penalty units or imprisonment for 12 months.

If the offender is a body corporate – 1 000 penalty units.

(5) It is enough for a complaint against a person for an offence against subsection (3) or (4) to state the particulars or information was, without specifying which, "false or misleading" to the knowledge of the person or provider.