134 False return
  • (1) Every candidate commits an offence who transmits a return of electoral expenses knowing that it is false in any material particular, and is liable on conviction on indictment to imprisonment for a term not exceeding 2 years or to a fine not exceeding $10,000.

    (2) Every candidate commits an offence and is liable on summary conviction to a fine not exceeding $5,000 who transmits a return of electoral expenses that is false in any material particular unless the candidate proves—

    • (a) that he or she had no intention to mis-state or conceal the facts; and

    • (b) that he or she took all reasonable steps to ensure that the information was accurate.