39a

1. Financial gains donated to a political party or an Election Fund in contravention of the provisions of Article 24 (3), (6) and (8), Article 25, Article 36 (1) and (3) or Article 36a shall be forfeited to the Treasury.
2. The provision of paragraph 1 shall not apply to financial gains donated to a political party or the Election Fund in contravention of the provisions of this Act, which were not accepted by the party or were returned by it to the donor within 30 days from the date of donation at the latest.
3. If a financial gain has been accepted, used up or lost, subject to forfeiture shall be the equivalent thereof. Acceptance of a financial gain in contravention of the provisions of the Act shall be ascertained by the State Electoral Commission in its decision on the report on the sources of raised funds, including bank loans and terms on which these were obtained and on spending out of the Election Fund in the previous calendar year.
4. A political party, within 60 days from the issuance of the decision referred to in paragraph 3 by the State Electoral Commission, may voluntarily pay a financial gain obtained unlawfully to the account of the tax office having jurisdiction over its seat. The proof of payment of the proceeds to the State Treasury shall be submitted by such a political party to the State Electoral Commission.
5. Where a political party refuses to voluntarily give up a financial gain to the State Treasury within the time limit specified in paragraph 4, the minister responsible for public finances shall, at the request of the State Electoral Commission, petition the District Court in Warsaw to order forfeiture of the financial gain.
6. The provisions of the Code of Civil Procedure concerning non-litigious procedure shall apply accordingly to the proceedings concerning forfeiture of a financial gain.
7. In court proceedings in cases relating to forfeiture of financial gains and in enforcement proceedings relating to those cases, the State Treasury shall be represented by the tax authority having jurisdiction over a political party's seat.