(1) The appropriate officer of a political party or the person deemed to have been appointed as the appropriate officer under section 71, a member of either House of the Oireachtas, the Mayor of Limerick, a representative in the European Parliament or a candidate at a Dáil, Seanad or European election who was not elected at the election or the responsible person of a third party or of an accounting unit shall be guilty of an offence if he or she -

(a) fails to notify the Public Offices Commission in accordance with section 23, 23A or 23AA of the receipt of a donation acceptance of which is prohibited by that section,

(b) fails to remit to the Public Offices Commission in accordance with the said section 23, 23A or 23AA such a donation or the value thereof or fails to return the donation or part of the donation exceeding the limit to the donor under section 23 or 23AA,