136. (1) An online platform shall retain information, documents and records evidencing the procedures and measures applied, and the information and documents obtained, by it for the purposes of demonstrating compliance with subsections (2) and (5) of section 121 , subsections (1) and (2) of section 122 , subsections (1), (2), (3), (5) and (7) of section 123 and subsections (1) and (4)(a) of section 125 for a period of 30 months after the date on which a buyer of an online political advertisement purchased an online political advertisement for placement, display, promotion or dissemination on the platform or the date on which the online platform removed from its platform an online political advertisement placed, displayed, promoted or disseminated on the platform by the buyer, whichever is the later.

(2) Without prejudice to the generality of subsection (1), an online platform shall—

(a) take and retain the original or a copy of all documents, information or records provided by a buyer of an online political advertisement to the online platform and used by it to verify the identity and address of the buyer, and

(b) retain documents and records generated by the online platform in relation to the purchase of an online political advertisement and its placement, display, promotion or dissemination on the platform by a buyer of an online political advertisement.

(3) A buyer of an online political advertisement shall retain information, documents and records evidencing the information and documents provided by him, her or it for the purposes of demonstrating compliance with section 121(2), subsections (1) and (2) of section 122 , subsection (2), (3), (5) and (7) of section 124 and section 125(1) for a period of 30 months after the date on which the buyer of the online political advertisement purchased the online political advertisement for placement, display, promotion or dissemination on an online platform or the date on which the online platform removed from its platform the online political advertisement placed, displayed, promoted or disseminated on the platform by the buyer, whichever is the later.

(4) Without prejudice to the generality of subsection (3), a buyer of an online political advertisement shall—

(a) retain the original or a copy of all documents, information or records provided by the buyer to the online platform to verify the buyer’s identity and address, and

(b) retain documents and records generated by the buyer in relation to the purchase of an online political advertisement and its placement, display, promotion or dissemination on the online platform by the buyer.

(5) An online platform or a buyer of an online political advertisement may retain the documents, information or records wholly or partly in electronic, mechanical or other non-written form only if they are capable of being reproduced in a written form.

(6) The documents, information or records required to be retained by an online platform or a buyer of an online political advertisement shall be retained in the State and shall be made available on request, to—

(a) the Commission,

(b) the chief executive,

(c) an authorised officer, or

(d) a member of the Garda Síochána.

(7) The requirements imposed by this section are in addition to and not in substitution for any other requirements imposed by any other enactment or rule of law with respect to the keeping and retention of documents, information or records by an online platform or a buyer of an online political advertisement.

(8) The obligations imposed on an online platform or buyer of an online political advertisement under this section shall continue to apply to the online platform and the buyer of an online political advertisement notwithstanding that the online platform has ceased the placement, display, promotion or dissemination of an online political advertisement on its platform or has removed an online political advertisement from its platform.

(9) A requirement for an online platform or buyer of an online political advertisement that is a body corporate to retain any documents, information or records under this section extends to any body corporate that is a successor to, or continuation of, the body corporate.

(10) An online platform or a buyer of an online political advertisement who or which fails to comply with this section shall be guilty of an offence.