62. What other institutions have a formal role in political finance oversight?

27(1)A person who--

• fails to furnish particulars or information required to be furnished by a political party or by him or her under this Act:
• makes a statement which he or she knows to be false or which he or she has no reason to believe to be true: or
• recklessly makes a false statement under this Act,

commits an offence and shall he liable upon conviction to a fine not exceeding $10.000 or to imprisonment for a term not exceeding 5 years or to both.

(2) Where a political party commits an offence under this Act. every office holder of that political party shall also be deemed to have committed the offence.

(3) Where an offence under this Act is committed by a body of persons other than a political party—

(a) in the case of a body corporate other than a partnership. every director and the secretary of the body corporate shall also he deemed to have committed the offence; and

(b) in the case of a partnership, every partner shall be deemed to have committed the offence.

(4) A person does not commit an offence under subsection (I) or (2) if that person proves to the satisfaction of the court that he or she exercised due diligence to prevent the commission of that act as he or she ought to have exercised, having regard to all the circumstances.

Source: Article 27, Political Parties (Registration, Conduct, Funding and Disclosures) Act 2013

30 (I) Any person aggrieved with a decision of the Registrar made under this Act may appeal that decision to the High Court, provided however that no such appeal shall be accepted or entertained by the High Court unless the appeal is lodged in the High Court within 14 days from the date of the decision of the Registrar.

1. The decision of the High Court on any appeal against a decision of the Registrar made under this Act shall be final and binding on all parties and shall not be subject to any further appeal.
2. Subject to the provisions of this Act, an appeal against a decision of the Registrar to the High Court under subsection (I) shall be dealt with in accordance with the High Court Rules 1988.

Source: Article 30, Political Parties (Registration, Conduct, Funding and Disclosures) Act 2013

(3) The Registrar may at any time request the Auditor-General to carry out an audit of the accounts of a political party

Source: Article 26, Political Parties (Registration, Conduct, Funding and Disclosures) Act 2013

Decisions of the Registrar under the  Political Parties (Registration, Conduct, Funding and Disclosures) Act 2013 can be appealed to the High Court. Sanctions for breaches of the political finance provisions of the Act can be applied by a court. The Auditor General may also be requested to audit the accounts of a political party.