110. Every official agent who incurs election expenses exceeding the maximum fixed by section 102 or files a false return or affidavit or produces a falsified invoice, receipt or other voucher, or, after the filing of his return, pays a claim otherwise than as permitted by section 107, is guilty of a corrupt practice.
An independent candidate or party leader whose official agent is guilty of any of the above mentioned acts is also guilty of a corrupt practice unless it is established that such action is of no great gravity and could not have affected the result of the election, and that the candidate or party leader has also taken in good faith all possible and reasonable precautions to carry out the election honestly according to the requirements of the law.
A candidate or party leader who incurs, pays or authorizes any election expenses otherwise than as permitted by this division, is also guilty of a corrupt practice.
Every person guilty of a corrupt practice contemplated in this section is guilty of an offence and is liable, on summary proceeding, to a fine of one hundred to one thousand dollars and to imprisonment for one month to twelve months; his election, if he has been elected, is null and he is also disqualified for municipal office for six years from the judgment of last resort.
A candidate or party leader found guilty of a corrupt practice committed by his official agent without his knowledge is exempt from the fine and imprisonment and is not disqualified as provided in the fourth paragraph.