Germany - 2004 Party Law

Title Article 31b Inaccuracy of the Statement of Account
Section VI Procedures for Inaccurate Statements of Account and Penal Provisions
Article

31b

If the President of the German Bundestag detects inaccuracies in the statement of account during his examination under Article 23a, the party shall be liable to pay twice the amount equivalent to the inaccurate information unless Article 31c applies. If inaccuracies in the asset and liability statement or the explanatory part refer to property in the form of houses and real estate or to participations in companies, the liability shall amount to 10 percent of the assets not listed or listed inaccurately. The President shall determine the party's liability to pay the amount by an administrative act. Article 31a, paragraphs (2) to (5), shall apply mutatis mutandis.

Categories - External oversight (Sanctions)
- External oversight (Subject of monitoring)
- External oversight (Type of authority)
- Party finance (Report and disclosure)
Source http://www.bundeswahlleiter.de/en/parteien/downloads/parteiengesetz_engl.pdf