Portugal - 2011 Party Finance Law

Title Failure to provide accounts
Chapter 1 - The Entidade das Contas e Financiamentos Pol?ticos (Supervising Body of Political Party Accounting and Funding) is an independent body which works with the Constitutional Court, providing it with technical assistance in the examination and auditing of
Article

32

1 - Financial agents, presidential election candidates, the first candidate on each list and the first proposers of groups of voting citizens who do not supply electoral accounts under the terms of article 27 will be punished with a fine of not less than five times the value IAS and not more than 80 times the value of the IAS.

2 - Political parties which commit the offence referred to in the preceding paragraph will be punished with a fine of not less than 15 times the value of the IAS and not more than 200 times the value of the IAS.

3 - Without prejudice to the provision of the preceding paragraph, failure by a political party to supply accounts will determine the suspension of the payment of the state subsidy to which it is entitled until their actual presentation.

Categories - External oversight (Sanctions)
- Party finance (Report and disclosure)
Source http://www.parlamento.pt/Legislacao/Documents/Legislacao_Anotada/FinanciamentoPartidosPoliticosCampanhasEleitorais_Anotado.pdf