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

OSCE Needs Assessment Report, Denmark 2011elections, p. 8:

“Legislationdoes not establish limits on campaign expenditure by political parties or anyother entities, nor does it require political parties to report the expensesincurred in relation to their campaign. […]

Ashighlighted by a number of interlocutors, political parties receivecontributions from three sources. Firstly, parties usually rely on membershipfees. Secondly, each political party that receives at least 1,000 votes in theparliamentary elections is entitled to a government grant of 28 DKK (approximately3.75 EUR) for each vote received. These grants, totaling about 96 million DKK(approximately 13 million EUR) in 2011, are to be used by political parties forpolitical activities. Thirdly, political parties can receive unlimitedcontributions from Danish and foreign physical and legal entities.

Danishlegislation establishes reporting mechanisms through two separate laws.Government grants are disbursed on the basis of an application outlining theamount of funds that a political party expects to spend on conducting politicalactivities in a forthcoming year. The application should also be accompanied,when applicable, by a declaration that the expenditure on political activitiesat least matched the previous grant.

Moreover,receiving a government grant is conditional on publishing audited partyaccounts of private donations. According to regulations, identities of thosewho make contributions exceeding in total 20,000 DKK (approximately 2,700 EUR)need to be published. However, the exact amounts of these donations can remainundisclosed. Moreover, anonymous donations are possible, although it is anoffence to report a donation as anonymous in case the party is aware of theidentity of the donor. While the Auditor General can review political partyaccounts in detail, the OSCE/ODIHR NAM was informed that this has neverhappened. Some OSCE/ODIHR NAM interlocutors criticized the level oftransparency of political party and campaign finance.”