(1) This section applies to a party to proceedings (either civil or criminal) before a court who -

(a) is or was a candidate at a Limerick mayoral election in relation to which the proceedings were brought, the mayoral election agent of such a candidate or a person to whom subsection (5) of section 101 applies, and

(b) contravenes section 106 or, in purported compliance with that section, furnishes to the Commission a statement of election expenses that is false or misleading in any material respect.

(2) Where it is shown to the court that the contravention, or false or misleading statement, arose -

(a) due to the illness of that party,

(b) in the case of such party who is or was a candidate at the Limerick mayoral election concerned, due to the death, illness, absence or misconduct of his or her mayoral election agent or of any person employed by that mayoral election agent,