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(1) Every political party shall, within ninety days after the issue to it of a final certificate of registration under section 11 or such longer period as the Commission may allow, submit to the Commission a written declaration giving details of all its assets and expenditure including contributions or donations in cash or in kind made to the initial assets of the party by its founding members.

(2) A declaration submitted to the Commission under subsection (1) shall state the sources of funds and other assets of the political party.

(3) The declaration shall also contain such other particulars as the Commission may in writing direct.

(4) The declaration shall be supported by a statutory declaration made by the national treasurer and the national or general secretary of the political party.

(5) The Commission shall, within thirty days after receipt of the declaration required under subsection (1), cause it to be published in the Gazette.

(6) Without prejudice to any other penalty prescribed by this Act or any other enactment, where a political party:

(a) refuses or neglects to comply with this section; or

(b) submits a declaration which is false in any material particular, the Commission may cancel the registration of that political party.