24(1)Each return prepared under paragraph 21 in respect of referendum expenses incurred by or on behalf of a permitted participant must be accompanied by a declaration which complies with sub-paragraph (2) and is signed by the responsible person.
(2)The declaration must state—
(a)that the responsible person has examined the return in question, and
(b)that to the best of the responsible person’s knowledge and belief—
(i)it is a complete and correct return as required by law, and
(ii)all expenses shown in it as paid have been paid by the responsible person or a person authorised by the responsible person.
(3)In a case where the permitted participant either is not a registered party or is a minor party, the declaration must also—
(a)in relation to all relevant donations recorded in the return as having been accepted by the permitted participant—
(i)state that they were all from permissible donors, or
(ii)state whether or not paragraph 35(3) was complied with in the case of each of those donations that was not from a permissible donor,
(b)in relation to all regulated transactions entered in the return as having been entered into by the permitted participant—
(i)state that none of the transactions was made void by paragraph 49(2) or (6), or
(ii)state whether or not paragraph 49(3)(a) was complied with in the case of each of the transactions that was made void by paragraph 49(2) or (6).
(4)A person commits an offence if—
(a)the person knowingly or recklessly makes a false declaration under this paragraph, or
(b)sub-paragraph (1) is contravened at a time when the person is the responsible person in the case of the permitted participant to which the return relates.
(5)A person who commits an offence under sub-paragraph (4) 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).
(6)In this paragraph—
“relevant donation” has the same meaning as in paragraph 29, and
“regulated transaction” is to be construed in accordance with paragraph 46.