17

Without prejudice to the legal responsibilities of any kind derived from that established in Spain's body of laws and, in particular, that established in this Law, the Court of Auditors may decide to impose pecuniary sanctions on the infringing political party:
a) When a political party obtains donations that contravene the limits and requirements established in this Law, the Court of Auditors may propose the imposition of a fine equivalent to twice the amount of the illegally received contribution. The amount of said fine shall be deducted from the following payment of the annual subsidy to cover the party's operating expenses.
b) If for no justified reason a political party fails to present the accounts for the previous financial year or the accounts are so poorly presented that the Court of Auditors is unable to carry out its inspection task, the Court of Auditors may propose the non-payment of the annual subsidies to cover the infringing party's operating expenses.