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A fine shall be imposed upon:
- a natural or legal person failing to issue an invoice for any donation made by way of products or services, or if the value of any donated product or service, as specified on such invoice, does not correspond to its market value, as stipulated in Article 10(3) of this Act.
- a natural or legal person paying any donation to a political party, independent deputy, national minority deputy, independent member of the representative body of a local or regional self government unit, independent slate or candidate contrary to the ban specified in Article 22(1)(vi) of this Act.
For the offence specified in paragraph (1) of this Article, legal persons shall be subject to a fine ranging from HRK 50,000.00 to HRK 100,000.00.
For the offence specified in paragraph (1) of this Article, natural persons shall be subject to a fine ranging from HRK 10,000.00 to HRK 50,000.00.
A fine ranging from HRK 10,000.00 to HRK 20,000.00 shall also be imposed to persons authorized to act on behalf of represent such legal persons.