1. Anyone who receives donations or contributions intended for a political party, federation, coalition, or group of electors in violation of the provisions of Article 5.One of Organic Law 8/2007, of July 4, on the financing of political parties, shall be punished with a fine of three to five times the value of the donation or contribution.
2. The aforementioned acts shall be punished with a prison sentence of six months to four years and a fine of three to five times the value of the donation or contribution, or the excess amount, when:
a) The donations are those covered by Article 5.One, letters a) or c) of Organic Law 8/2007, of July 4, on the financing of political parties, and exceed 500,000 euros, or exceed by this amount the limit established in letter b) of that provision, when that is the provision that has been infringed.
b) Donations covered by Article 7.2 of Organic Law 8/2007, of July 4, on the financing of political parties, exceeding €100,000.
3. If the acts referred to in the preceding paragraph are of particular gravity, the penalty shall be imposed in its upper half, and may be increased to the next higher degree.
4. The same penalties shall be imposed, as applicable, on anyone who delivers donations or contributions intended for a political party, federation, coalition, or group of electors, either directly or through an intermediary, in any of the cases described in the preceding paragraphs.
5. The same penalties shall be imposed when, in accordance with the provisions of Article 31 bis of this Code, a legal entity is responsible for the acts. Subject to the rules established in Article 66 bis, judges and courts may also impose the penalties set forth in subparagraphs b) through g) of paragraph 7 of Article 33.