38(1)A person commits an offence if the person—S
(a)knowingly enters into, or
(b)knowingly does any act in furtherance of,
any arrangement which facilitates or is likely to facilitate, whether by means of any concealment or disguise or otherwise, the making of relevant donations to a permitted participant by any person or body other than a permissible donor.
(2)A person commits an offence if the person—
(a)knowingly gives the responsible person in relation to a permitted participant any information relating to—
(i)the amount of any relevant donation made to the permitted participant, or
(ii)the person or body making such a donation,
which is false in a material particular, or
(b)with intent to deceive, withholds from the responsible person in relation to a permitted participant any material information relating to a matter within paragraph (a)(i) or (ii).
(3)A person who commits an offence under this paragraph is liable—
(a)on summary conviction, to imprisonment for a term not exceeding 12 months or to a fine not exceeding the statutory maximum (or both),
(b)on conviction on indictment, to imprisonment for a term not exceeding 12 months or to a fine (or both).