21. Offence of giving false information about donations

with intent to deceive, withholds from a designated entity any information about donations; or

knowingly gives to a designated entity any information about donations that is false or misleading in a material particular.

the identity of a person who made a donation to the entity;

the identity of a person on whose behalf a donation was made to the entity; or

the amount or value of a donation made to the entity.

to a fine not exceeding $10,000; and

in the case of a second or subsequent conviction, to a fine not exceeding $20,000.