Italy - 1974 Party Finance Law

Title Article 7
Article

7

Any funding or contribution, in any form and disbursed in any manner, in favour of parties or their political-organizational branches and of parliamentary groups by administration bodies, public agencies, companies with public capital shareholding of over 20 per cent or their subsidiaries is prohibited, without prejudice to their private nature.
Any funding or contribution paid, in any form, whether made directly or indirectly, by companies which are not included among those referred to in the previous paragraph, to parties or their political or organizational units, or to parliamentary groups, shall also be prohibited, unless such funding or contributions have been authorized by the relevant corporate body and properly entered in the financial statements and provided that they are not prohibited by law.
Any person who pays or receives contributions in violation of the prohibitions laid down in the preceding paragraphs, or, in the case of the companies referred to in the second paragraph, with no resolution having been adopted by the corporate body or without the contribution or funding being properly entered in the financial statements of the company concerned, shall be punished, for this alone, with a term of imprisonment of between 6 months and 4 years and with a fine for an amount up to triple the sums paid in violation of this law.

Source http://guide.supereva.it/diritto/interventi/2001/10/72504.shtml