Fraudulent misrepresentation in election accounts

1. General managers and candidates’ managers of parties, federation, coalitions or groupings of electors who forge accounts by unduly entering or omitting contributions or expenses- or who manipulate said accounts in order to fake an increase or a reduction in accounting positions, shall be liable to imprisonment for a term of one year to four years and to a coercive fine of twelve months.

2. The Court may however, having regard to the seriousness of the facts and to circumstances, impose the aforesaid penalties on one degree below that contemplated in the foregoing subsection.

 . AS AMENDED BY SECT. 47 OF INSTITUTIONAL ACT 2/2011, OF JANUARY 28