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(b) is accompanied—

(i) in the case of each election expense of $100 or more, by an invoice and a receipt giving particulars of the expenditure; and

(ii) in the case of each election donation of more than $1,000 or, in the case of an election donation consisting of goods or a service, of more than $1,000 in value, by a copy of the receipt issued to the donor giving particulars of the donor and the donation; and

(iii) where an election donation or part of an election donation that was received by or on behalf of the candidate in connection with the election was not used for that purpose was disposed of in accordance with section 19, by a copy of the receipt given by the recipient of the donation or part; and

(iv) where an election donation or part of an election donation that was received by or on behalf of the candidate in connection with the election was not used for that purpose was not disposed of in accordance with section 19(3), by an explanation setting out the reason why it was not disposed of in accordance with that section; and

(v) by a declaration in a form provided or specified by the appropriate authority verifying the contents of the return.

(3) For the purposes of subsection (2), an invoice and a receipt for an election expense may be included in the same document.

38. Offence to fail to lodge election return

(1) A candidate who fails to lodge an election return as required by section 37 commits an offence and is—

(a) if tried summarily, liable on conviction to a fine at level 5 and to imprisonment for 1 year; or

(b) if tried on indictment, liable on conviction to a fine of $200,000 and to imprisonment for 3 years.

(2) If a candidate has made an application under section 40, no prosecution against the candidate for failing to have lodged an election return as required by section 37 may be instituted or carried on until the application is disposed of by the Court.

(3) A candidate is not liable to be convicted of an offence under subsection (1) for failing to have lodged an election return as required by section 37 if—

(a) the failure is the subject of an order made under section 40; and

(b) the further period specified in the order has not yet expired.