(1) Any donations exceeding the amount of five  hundred euro (€500) from the same source shall be recorded together with the amount of the donations, the donor's name and address, or company registration details, in the case when the donor is a registered company, the date on which the donation was received and the date on which the donation was accepted and any other relevant details:

Provided that when a donation is collected during a manifestation or during an event organized by the political party or by the independent candidate and in the case that the donation does not exceed the amount of fifty euro (€50) the donation shall not be recorded.

(2) Any donation which by itself does not exceed the amount of five hundred euro (€500) but which, when added to any other donations or benefits accruing to the political party from the same source within the same calendar year, exceeds the said amount shall be recorded at that point in which the said amount is reached.

(3) Whosoever maliciously, with intent to conceal the origin and amounts of donations, divides a donation into smaller amounts, or in order to circumvent the recording and reporting requirements provided for in this Act shall be guilty of an offence and shall be liable to an administrative fine not exceeding ten thousand euro (E 1 0,000).

(4) The Commission shall, where it considers it necessary for the proper enforcement of the provisions of this Act and subject to its obligation to act in a proportionate manner, have the power to investigate and demand to be provided with all information as it may require from any political party, individual, legal person, body, including any financial institution and, or any telecommunication service provider, who may be in possession of such information to determine the source of any donation received by political party:

Provided that political parties shall not be under an obligation to reveal to the Commission the source of any donation of not more than five hundred euro (€500) made to them confidentially unless the Commission provides proof that there are reasonable grounds to believe that the amount actually donated confidentially in a period of one year from the same source exceeds the sum of five hundred euro (€500).

(5) An independent candidate shall be subject to the provisions of sub-articles (1), (2), (3) and (4).