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

Gesetz über die politischen Parteien (Parteiengesetz):Political Parties Act, (published 1967-07-24, last amended 2011-08-23), http://www.gesetze-im-internet.de/partg/BJNR007730967.html

Part VI Procedures in case of inaccuratestatements of accounts, and penal provisions

Section 31a

Reclaiming disbursed public funds

(1) Ifcontributions and donations (Section 18 para. 3, 1st sentence, no. 3) wereuntruthfully stated in the statement of accounts and, as a result, the amountof public funds to be allotted to the political party was wrongly determined,the President of the German Bundestag shall revoke the decision madepursuant to Section 19a para. 1 on the amount of public funds to be disbursed.This shall not apply if the pertinent rectification is included in thestatement of accounts for the following year (Section 23a para. 5, 3rd sentence).Section 48 para. 2 of the Administrative Procedure Act (Verwaltungsverfahrensgesetz)shall not apply.

(2) Afterthe time limit fixed in Section 24 para. 2 has expired, revocation shall bebarred.

(3) In therevocation notice, the President of the German Bundestag shall, by anadministrative act, set the amount to be reimbursed by the political party. If,in the further course of the public funding procedure, it is found thatoffsetting of payments and receipts is required, the difference (surplus ordeficit) shall be taken into account in the next instalment paid to the party.

(4) Theamounts determined for, and disbursed to, the other political parties shallremain un-affected.

(5) Political parties shall include provisions in theirstatutes to provide against the eventuality that any action pursuant toparagraph 1 above might be caused by Land branches or their subordinateregional/local branches.

Section 31b

Inaccuracy of the statement of accounts

If the President of the German Bundestag,in the course of the verification pursuant to Section 23a, detects inaccuraciesin the statement of accounts, the political party shall be liable to pay twicethe amount of the wrongly stated sum, except in the case of donations asprovided under Section 31c. If inaccuracies in the asset and liabilitystatement or in the explanatory part refer to real assets or to participatinginterests in companies, the party’s liability shall amount to 10 per cent ofthe value of the assets not included or listed inaccurately. The Presidentshall determine the party’s liability to pay the respective amount by anadministrative act. Section 31a, paras. 2 to 5, shall apply mutatis mutandis.

Section 31c

Illegally obtained or undisclosed donations

(1) Apolitical party which, in contravention of Section 25 para. 2, has accepteddonations and not remitted them to the President of the German Bundestag inaccordance with Section 25 para. 4 shall beliable to pay three times the amount of the illegally obtained sum of money;donations already remitted shall be deducted from the payable amount. A partywhich fails to publish donations in its statement of accounts in accordancewith the provisions of the present Act (Section 25 para. 3) shall be liable topay twice the amount of the sum not disclosed as prescribed by the present Act.The President shall, by an administrative act, determine the party’s liabilityto pay the respective amount. Section 31a paras. 2 to 5 shallapply mutatis mutandis.