(1)

(a) The mayoral election agent of a candidate at a Limerick mayoral election shall, before the expiration of the period of 56 days from the polling day for the election, furnish to the Commission -

(i) a statement (in this section referred to as a 'statement of election expenses') in writing of all election expenses (whether paid or not) incurred by the mayoral election agent, for the purposes of the election, and details thereof, and

(ii) vouchers in respect of those expenses.

(b) A person to whom subsection (5) of section 101 applies shall, before the expiration of the period of 56 days from the polling day for the Limerick mayoral election concerned, furnish to the Commission -

(i) a statement (in this section also referred to as a 'statement of election expenses') in writing of all election expenses (whether paid or not) incurred by him or her, for the purposes of the election, and details thereof, and

(ii) vouchers in respect of those expenses.