123. (1) An online platform shall apply the measures specified in subsection (2) in relation to the buyer of an online political advertisement prior to the purchase for placement, display, promotion or dissemination in the State by the buyer of that advertisement.

(2) The measures that shall be applied by an online platform for the purposes of subsection (1) shall consist of the following:

(a) (i) ascertain and verify the identity of the buyer of an online political advertisement on the basis of official documents (whether or not in electronic form) issued by—

(I) a Department of State or other national authority of the State,

(II) the national governmental authorities of another state, or

(III) with respect to a European political party, the Authority for European Political Parties and European Political Foundations,

provided that there are reasonable grounds to be satisfied that the documents can be relied upon to confirm the identity of the buyer, and

(ii) ascertain and verify the address of the buyer of an online political advertisement on the basis of documents (whether or not in electronic form) or information including—

(I) the documents referred to in subparagraph (i), or

(II) documents from a regulated financial service provider or other utility or service provider,

confirming the address of the buyer (whether within the State or not) and that the buyer is a customer of that utility or service provider, provided that there are reasonable grounds to be satisfied that the documents or information can be relied upon to confirm the address of the buyer and that the buyer is resident in the State other than where section 125(1) applies;

and

(b) obtain from the buyer of an online political advertisement a written statement verified by a statutory declaration as provided for in subsection (5).

(3) When applying the measures specified in subsection (2), an online platform shall take reasonable steps to verify that any person purporting to act for or on behalf of a buyer of an online political advertisement is acting with the approval and consent of the buyer.

(4) An online platform which is unable to apply the measures specified in subsection (2) in relation to a buyer of an online political advertisement as a result of any failure on the part of the buyer to provide the online platform with documents or information required under this section or section 122(2), or both, shall not place, display, promote or disseminate any online political advertisement purchased by the buyer, or for or on behalf of the buyer, on the online platform where it can be accessed or seen by users of the online platform for so long as the failure remains unrectified.

(5) (a) For the purposes of subsection (2)(b), a buyer of an online political advertisement shall provide to the online platform a written statement, verified by a statutory declaration, that to the best of the knowledge and belief of the person concerned the statement is correct in every material respect and that the person has taken all reasonable action in order to be satisfied that the statement is accurate, confirming—

(i) (I) that the funds for the purchase of the online political advertisement for placement, display, promotion or dissemination in the State have been provided by the buyer, or

(II) if the funds have been or will be provided by a person other than the buyer, the identity of the person who has provided or will provide the funds for the purchase of the online political advertisement and that the person is not prohibited by law, including under this Part, from purchasing such an advertisement for placement, display, promotion or dissemination in the State,

and

(ii) (I) that the buyer of the online political advertisement is not controlled by any other person, company, body corporate or unincorporated body of persons, or

(II) if the buyer is so controlled, the name and address of the person exercising ultimate control over the buyer.

(b) The written statement and statutory declaration under this subsection shall, where the buyer is a company, a body corporate or an unincorporated body of persons, be made by one of the following persons:

(i) in the case of a company, by a director, secretary or other officer of the company;

(ii) in the case of a body corporate (other than a company) or an unincorporated body of persons, by any officer of the body or any person for the time being performing the functions of an officer of the body.

(6) (a) Subject to paragraph (b), where a buyer of an online political advertisement purchases more than one online political advertisement from an online platform in respect of the same election or referendum, as the case may be, it shall be sufficient for the purposes of compliance with subsections (2) and (5) by the online platform and the buyer respectively if the online platform applies the measures in subsection (2) to the buyer prior to the purchase of the first online political advertisement by that buyer.

(b) Paragraph (a) applies only where the buyer of the online political advertisement is the same buyer and the buyer confirms that there is no change—

(i) in the circumstances relating to that buyer in the period after the application of the measures in subsection (2),

(ii) in the information required to be provided by the buyer of the online political advertisement under sections 121 , 124 , 125 and this section and included in the online political advertisement and its accompanying transparency notice, and

(iii) in any material fact or circumstance in the period since the making by the buyer of the written statement verified by a statutory declaration under subsection (5) and that statement continues to be correct and accurate in every material respect.

(7) Where an online platform becomes or is made aware of information on which there are reasonable grounds to consider that a buyer of an online political advertisement or a person providing the funds to the buyer is prohibited by virtue of this Part from purchasing an online political advertisement for placement, display, promotion or dissemination in the State, the online platform shall examine the information and documents provided by the buyer prior to the purchase for placement, display, promotion or dissemination of the advertisement, and make such inquiries as are necessary to ascertain the accuracy of the information and veracity of the documents provided by the buyer.

(8) If there are reasonable grounds to conclude that the information or documents provided by the buyer under this section are inaccurate in a material particular, the online platform shall remove the advertisement from its platform immediately on forming that conclusion.

(9) An online platform which fails to comply with subsection (1), (4) or (8) shall be guilty of an offence.

(10) A person who makes a written statement and provides a statutory declaration pursuant to subsection (5) that he or she knows, or ought reasonably to know, is false or misleading in any material particular shall be guilty of an offence.