- any other politically significant person—that politically significant person.
(5) In proceedings for an offence under subsection (1), (2), (3) or (4), it is a defence to the charge for the accused to prove, on a balance of probabilities, that the accused took all reasonable steps, and exercised all due diligence to ensure that any requirements—
- (a) as regards preparation or sending of a foreign affiliations report, foreign volunteers report or declaration; or
- (b) as regards the information to be given in any foreign affiliations report, foreign volunteers report or declaration,
as the case may be, have been complied with in relation to the report or declaration.
False or misleading Part 6 reports and declarations
87.—(1) Where, in any foreign affiliations report, foreign volunteers report or declaration which is required by this Part to be given to the competent authority in relation to a politically significant person, there is—
- (a) any information or a statement that is false or misleading in a material particular; or
- (b) an omission of any matter or thing without which the foreign affiliations report, foreign volunteers report or declaration is misleading in a material particular,
every person who is, under section 76(2)(d) or 85(3)(d) (as the case may be), responsible for making disclosure of foreign affiliations as required by section 76, or foreign volunteers as required by section 85(2)(b), for the politically significant person commits an offence.
(2) A person who is guilty of an offence under subsection (1) shall be liable on conviction—
- (a) to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 12 months or to both; but
