19a

(1) If a political party or movement accepts any financial benefit contrary to this act of law, it shall be obligated to return it, together with an interest based on the discount rate of the Czech National Bank valid as of the date of refund, to the donor by 1st April of the year following the year of its receipt at the latest. If such procedure cannot be applied for any reason, the political party or movement shall be obligated to transfer the received financial benefit to the state budget within the same time limit. If the financial benefit is not returned or transferred to the state budget by the political party or movement within the said time limit, the relevant inland revenue authority5) shall impose a fine totalling twice the amount of such financial benefit.
(2) All fines pursuant to Section 1 herein are regarded as revenues of the state budget. The fines pursuant to this Article may be imposed within 1 year following the date on which the relevant inland revenue authority learns that a political party or movement has not returned a financial benefit acquired contrary to this act of law to its donor or has not transferred it to the state budget. The fines pursuant to this Article may be imposed no later than 3 years after the year in which a financial benefit contrary to this act of law has been accepted.
(3) If according to the findings of the Chamber of Deputies, the facts specified in the annual financial report of any political party or movement contravene Article 19 of this act of law or are not supported by the evidence indicated in Article 18, Section 3, the Chamber of Deputies shall inform the relevant inland revenue authority.