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

L?g um fj?rm?l stj?rnm?lasamtaka og frambj??enda og umuppl?singaskyldu ?eirra (2006 nr. 162 21. Desember): Law on Financial Affairsof Political Organizations and Candidates and their Duty to Provide Information(Law No. 162/2006), (published 2006-12-21, last amended 2011-09-28), http://www.althingi.is/lagas/141b/2006162.html

(Not available in English)

 Heimilt er a? gera uppt?k til r?kissj??sframl?g sem teki? er vi? ?n heimilda e?a umfram heimildir samkv?mt l?gum ?essumeftir ?v? sem segir ? VII. kafla A almennra hegningarlaga.]1)
   1)L. 119/2010, 11. gr. 

OSCE final report 2013 Icelandic parliamentaryelections, p. 12

http://www.osce.org/odihr/elections/103053

“In 2011, six political groupings submitted theirreports after the legal deadline without being sanctioned. The Party andCampaign Finance Act foresees either criminal sanctions or fines in case ofviolation of relevant provisions of the law. However, the NAO is not entitledto impose such fines. It has to turn to law enforcement, which in turn shoulddecide whether or not to bring the case to the court.”

GRECO Evaluation Report on Iceland Transparency ofParty Funding (2008), http://www.coe.int/t/dghl/monitoring/greco/evaluations/round3/GrecoEval3(2007)7_Iceland_Two_EN.pdf

p. 11

Monitoring

57. The National Audit Office is responsible formonitoring political financing; it is vested with wide powers to ensure notonly a formal, but also a material control of the information provided bypolitical parties (Article 8, Law No. 162/2006). It is not, however, empoweredto carry out material checks of candidates’ accounts.

Sanctions

60. Infringements – whether intentional or due togross negligence - of the provisions contained in Law No. 162/2006 aresanctioned with fines or imprisonment of up to six years (Article 12, Law No.162/2006). It is possible to appeal the court’s decision before the Supreme Court.

The Law on Financial Affairs of PoliticalOrganizations and Candidates and their Duty to Provide Information (Law No.162/2006) details the financial reporting requirements for political partiesand for political candidates. This is monitored by the National Audit Office. Ifparties or candidates commit severe infringements regarding financing orreporting, this is seen as a criminal offence and the National Audit Officewill hand over the issue to the police. If the police consider it necessary,the infraction can be brought to a trial. If the offence is brought to the court,the court’s decision can be appealed before the Supreme Court.