What institution(s) has the power to impose non-criminal sanctions for campaign finance infractions?

AN ACT TO REPEAL THE ELECTORAL ACT 2006 AND RE-ENACT THE INDEPENDENTNATIONAL ELECTORAL COMMISSION, REGULATE THE CONDUCT OF FEDERAL, STATE AND AREACOUNCIL ELECTIONS AND FOR RELATED MATTERS, 2010

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Unlawful or wrongful campaign financing

91. -(1) Election expenses shall notexceed the sum stipulated in subsection (2) –(7) of this section.

(2) The maximumelection expenses to be incurred by a candidate at a Presidential electionshall be one billion naira (N1,000,000,000).

(3) The maximum electionexpenses to be incurred by a candidate at a Governorship election shall be two hundred million naira (N200,000,000).

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(10) A candidate whoknowingly acts in contravention of this section commits an offence and onconviction shall be liable –

(a) in case ofpresidential election to a maximum fine of N1,000,000.00 or imprisonment of 12months or both;

92.

-(1) For the purposes of an election, 'election expenses' meansexpenses incurred by a political party within the period from the date noticeis given by the Commission to conduct an election up to and including, thepolling day in respect of the particular election.

(2) Election expensesincurred by a political party for the management or the conduct of an electionshall be determined by the Commission in consultation with the politicalparties.

(3) (a) Electionexpenses of a political party shall be submitted to the Commission in aseparate audited return within six months after an election and such returnshall be signed by the political party's auditors and countersigned by theChairman of the party and be supported by a sworn affidavit by the signatories as to thecorrectness of its contents.

(b) Any politicalparty which commits a breach of this section is guilty of an offence and shallbe liable on conviction to a maximum fine of N1,000,000 and in the case offailure to submit an accurate audited return within the stipulated period, thecourt may impose a maximum penalty of N200,000 per day on any party for theperiod after the return was due until it is submitted to the Commission.