Portugal - 2011 Party Finance Law

Title Responsibility for accounts
Chapter CHAPTER III. Financing of election campaigns
Article

22

1 - The financial agents are responsible for preparing and submitting the campaign accounts.

2 - Candidates to the President of the Republic, political parties or coalitions, the first candidate on each list or the first proposer of each group of voting citizen candidates at any election are, as appropriate, held jointly responsible with the financial agents.

Categories - Extra-parliamentary party (Internal procedures)
Source http://www.parlamento.pt/Legislacao/Documents/Legislacao_Anotada/FinanciamentoPartidosPoliticosCampanhasEleitorais_Anotado.pdf