207. (1) A political party guilty of an offence under section 206(9) shall be liable on summary conviction to a class E fine.

(2) A political party guilty of an offence under section 206(11) shall be liable—

(a) on summary conviction, to a class A fine, or

(b) on conviction on indictment, to a fine not exceeding €50,000.

(3) Where an offence under this Part is committed by a political party or by a person purporting to act on behalf of a political party, and is proved to have been committed with the consent or connivance, or to be attributable to any wilful neglect, of a person who, when the offence is committed, is—

(a) a director, manager, secretary or other officer of the political party, or a person purporting to act in that capacity, or

(b) a member of the executive committee or other controlling body of the political party, or a person purporting to act in that capacity,

that person is taken to have also committed the offence and may be proceeded against and punished accordingly.