Qp Date

Recall and Initiative Act

[RSBC 1996] CHAPTER 398

Part 7 — Recall Petition Financing

Division 1 — Financial Agent

Authorized participants must have financial agent

107  (1) The authorized participants for a recall petition are

(a) the proponent of the petition, and

(b) the Member who is the subject of the petition.

(2) An authorized participant may only accept recall petition contributions and incur recall petition expenses through his or her financial agent.

(3) Subsection (2) does not apply with respect to the personal recall expenses of an authorized participant.

Appointment of financial agent

108  (1) For the purposes of this Part, an authorized participant may act as his or her own financial agent or may appoint another individual as financial agent.

(2) The following are disqualified from acting as financial agent:

(a) an election official, a voter registration official or an individual who is otherwise a member of the staff of the chief electoral officer;

(b) an individual who does not have full capacity to enter into contracts;

(c) an individual who is disqualified under section 128 or 131;

(d) an individual who, at any time within the previous 7 years, has been convicted of an offence under this Act or the Election Act.

(3) The appointment of a financial agent must be made in writing and must

(a) include the name, mailing address and telephone number of the individual appointed and the effective date of the appointment, and

(b) be accompanied by

(i)   a signed consent of the individual appointed to act as financial agent, and

(ii)   a signed statement of the individual appointed that he or she is not disqualified from acting as a financial agent.

(4) As soon as practicable, the following must be delivered to the chief electoral officer:

(a) a statement as to whether or not the proponent or Member is acting as his or her own financial agent;

(b) if the proponent or Member is not acting as his or her own financial agent, a copy of the appointment and the consent and statement referred to in subsection (3) (b);

(c) an address to which notices under this Act may be delivered to the financial agent or the authorized participant, as referred to in section 166.

(5) If there is any change in who is the financial agent for an authorized participant, the authorized participant must, as soon as possible, notify the chief electoral officer of that change and, for these purposes, must deliver notice in accordance with subsection (4) (a) to (c).

General obligations of financial agent

109  (1) Without limiting the obligations of a financial agent of an authorized participant under any other provision of this Act, a financial agent must do the following:

(a) ensure that all recall contributions, recall expenses and other income and expenditures in relation to the recall petition are properly recorded to allow compliance with the reporting requirements of this Act;

(b) ensure that all money received by or on behalf of the authorized participant in relation to a recall petition is deposited in an account in a savings institution and that all expenditures of the authorized participant are paid from an account in a savings institution;

(c) ensure that all records required to be kept for the purposes of this Act by the authorized participant are maintained in British Columbia;

(d) ensure that all financial records and receipts of the authorized participant in relation to this Act are retained for at least 5 years from the date of filing of any report under this Act required in relation to them;

(e) make every reasonable effort to ensure that every expenditure greater than the applicable amount under section 177 (2) (e) of the Election Act that is incurred by the authorized participant in relation to the recall petition is documented by a statement setting out the particulars of the expenditure.

(1.1) For the purposes of subsection (1) (b), a financial agent must ensure that a separate account is established for each authorized participant for whom the financial agent is acting.

(2) A financial agent is not personally liable for any liability of the authorized participant for whom the financial agent is acting unless the liability is personally guaranteed by the financial agent.

Assistant financial agent

110  (1) A financial agent may authorize one or more individuals to accept recall contributions and incur recall expenses on behalf of the financial agent.

(2) An individual who is authorized under subsection (1) to accept recall contributions and incur recall expenses has, for those purposes, all the powers, duties and protections of the financial agent.

(3) As soon as practicable after an authorization under subsection (1) is made, a copy of the authorization must be delivered to the chief electoral officer.

Division 2 — Recall Contributions and Expenses

Recall contributions generally

111  (1) Subject to this Part, a recall contribution is an amount of money or the value of any property or services provided without compensation by way of donation, advance, deposit, discount or otherwise to an authorized participant in relation to a recall petition.

(2) If property or services are provided to an authorized participant at less than market value or acquired from an authorized participant at greater than market value, the difference between the market value of the property or services at the time provided and the amount charged is a recall contribution.

(3) The amount of any money, but not the value of any property or services, provided in relation to a recall petition by an authorized participant is a recall contribution.

(4) The value of the following is not a recall contribution:

(a) services provided by a volunteer;

(b) property of a volunteer if the property is provided or used in relation to the services of the individual as a volunteer;

(c) property or services provided by an election official, a voter registration official or any other member of the staff of the chief electoral officer in that official capacity;

(d) publishing, without charge, news, an editorial, an interview, a column, a letter or a commentary in a genuine periodical publication or a radio or television program;

(e) broadcasting time provided, without charge, as part of a genuine public affairs program;

(f) producing, promoting or distributing a publication for no less than its market value, if the publication was planned to be sold regardless of the petition.

Recall contributions through loans and debts

112  (1) A loan to an authorized participant is not a recall contribution unless it is forgiven or written off.

(2) If a loan to an authorized participant is made at a rate of interest that is less than the prime rate of the principal banker to the government at the time the rate of interest for the loan is set, the benefit of the difference between the amount of interest that would be payable at that prime rate and the amount of interest being charged for the loan is a recall contribution.

(3) The amount of a debt owed by an authorized participant in relation to recall expenses is a recall contribution if it remains unpaid for 6 months after becoming due and no legal proceedings to recover the debt have been commenced by the creditor.

(4) For certainty, nothing in subsection (3) affects the rights of a creditor in relation to a debt that becomes a recall contribution under that subsection.

Recall contributions through fundraising functions

113  (1) Except as provided in this section or if received as anonymous contributions under section 116 (1) (f), funds raised by a recall fundraising function held by or on behalf of an authorized participant are not recall contributions.

(2) If a charge per individual is made for a recall fundraising function, the following rules apply:

(a) the payment of the charge by an organization is a recall contribution;

(b) if the per individual charge is greater than the applicable amount under section 182 (2) (b) of the Election Act, the payment of the charge by an individual is a recall contribution;

(c) if the per individual charge is the amount referred to in paragraph (b) or less,

(i)   the payment by an individual of more than the applicable amount under section 182 (2) (c) (i) of the Election Act, in respect of one or more charges, is a recall contribution, and

(ii)   the payment by an individual of the amount referred to in subparagraph (i) or less, in respect of one or more charges, is not a recall contribution.

(3) If the amount paid for property or services offered for sale at a recall fundraising function is greater than their market value, the difference between the amount paid and the market value at the time it is agreed to be paid is a recall contribution.

(4) The value of property or services, or both, donated by an organization or individual for sale at a recall fundraising function is a recall contribution unless the property or services or both, as applicable,

(a) are used for sale at the recall fundraising function, and

(b) have a total value that is not greater than the applicable amount under section 182 (4) (b) of the Election Act.

Recall expenses

114  (1) Subject to this Part, a recall expense is the value of property or services used during a recall petition period to promote or oppose, directly or indirectly, the recall of the Member who is the subject of the recall petition.

(2) A deficit incurred in holding a recall fundraising function during a recall petition period is a recall expense.

(3) The value of the following is not a recall expense:

(a) property and services referred to in section 111 (4);

(b) goods produced by an individual as a volunteer from the property of the individual;

(c) goods produced by an authorized participant from the property of the authorized participant.

(4) The following recall expenses incurred by an authorized participant, if they are reasonable, are personal recall expenses of the authorized participant:

(a) payments for care of a child or other family member for whom the authorized participant is normally directly responsible;

(b) the cost of travelling to, within or from the electoral district;

(c) the cost of lodging, meals and incidental charges while travelling to, within or from the electoral district;

(d) the cost of renting a temporary residence if it is necessary for the recall petition;

(e) recall expenses incurred as a result of any disability of the authorized participant, including the cost of any individual required to assist the authorized participant in performing the functions necessary for supporting or opposing the recall petition;

(f) any other recall expenses specified by regulation.

(5) If an authorized participant is not acting as his or her own financial agent, within 14 days after the end of the recall petition period the authorized participant must provide to the financial agent a report of the authorized participant's personal recall expenses.

(6) A report under subsection (5) must set out the details of the personal recall expenses incurred by the authorized participant.

General valuation rules

115  (1) The rules in this section apply for the purpose of determining the value of a recall contribution or recall expense unless otherwise expressly provided in this Part.

(2) The value of any property or services is

(a) the price paid for the property or services, or

(b) the market value of the property or services, if no price is paid or if the price paid is lower than the market value.

(3) If the property is a capital asset, the value of the property is the market value of using the property.

(4) The value of free advertising space in a periodical publication and free broadcasting time provided to an authorized participant for a recall petition is nil if the space or time is made available on an equitable basis to both authorized participants.

Division 3 — Making and Accepting Recall Contributions

Restrictions on making recall contributions

116  (1) An individual or organization must not do any of the following:

(a) make a recall contribution to an authorized participant except by making it to the financial agent;

(b) make a recall contribution without disclosing to the financial agent the information required to be recorded under section 120;

(c) make a recall contribution of money in an amount greater than the applicable amount under section 186 (1) (c) of the Election Act, except by means of

(i)   a cheque with the name of the contributor legibly shown on it and drawn on an account in the contributor's name maintained in a savings institution,

(ii)   a money order with the name of the contributor legibly shown on it and signed by the contributor, or

(iii)   a credit card in the name of the contributor, evidenced by an authorization for the payment with the name of the contributor legibly shown on it and signed by the contributor;

(d) make a recall contribution with the money, other property or services of another;

(e) make a recall contribution indirectly by giving money, other property or services to an individual or organization

(i)   for that individual or organization to make as a recall contribution, or

(ii)   as consideration for that individual or organization making a recall contribution;

(f) make an anonymous recall contribution unless the contribution

(i)   is provided in response to a general solicitation for funds at a function held on behalf of or in relation to the affairs of the authorized participant to whom the contribution is provided, and

(ii)   has a value of less than the applicable amount under section 186 (1) (f) (ii) of the Election Act.

(2) As an exception to subsection (1) (d), an individual or organization may make a recall contribution indirectly by providing compensation to an individual who provides services that are a recall contribution, in which case the individual or organization providing the compensation is the contributor for the purposes of this Act.

(3) A charitable organization must not make a recall contribution.

Restrictions on accepting recall contributions

117  (1) A financial agent must not accept a recall contribution that the financial agent has reason to believe is made in contravention of this Act.

(2) If an individual authorized under section 110 becomes aware that a recall contribution may have been made in contravention of this Act, the individual must immediately inform the financial agent.

Limits on anonymous contributions

118  (1) A financial agent must not accept, in relation to a recall petition, more than 50% of the applicable amount under section 188 (2) of the Election Act in permitted anonymous contributions under section 116 (1) (f) of this Act.

(2) A financial agent must not accept an anonymous recall contribution if this will exceed the limit under subsection (1).

Prohibited contributions must be returned

119  (1) If a financial agent becomes aware that a recall contribution was made or accepted in contravention of this Act, the financial agent must return to the contributor

(a) the recall contribution, or

(b) an amount equal to the value of the recall contribution,

within 14 days after the financial agent becomes aware of the contravention.

(2) If a financial agent is not able to comply with subsection (1), as soon as practicable the financial agent must instead pay the amount referred to in that subsection to the chief electoral officer for payment to the consolidated revenue fund.

(3) If an account maintained by a financial agent for an authorized participant contains insufficient funds to make a payment required under subsection (1) or (2), the authorized participant is liable to provide the necessary funds to meet the deficiency.

Financial agent must record each recall contribution

120  (1) For the purposes of complying with the reporting requirements of this Part, a financial agent must record the following for each recall contribution made to the authorized participant:

(a) the value of the contribution;

(b) the date the contribution was made;

(c) the full name and address of the contributor;

(d) the class of the contributor as described in subsection (2);

(e) if the contributor is a numbered corporation or an unincorporated organization, the full names and addresses of at least 2 individuals

(i)   who are directors of the organization, or

(ii)   if there are no individual directors, who are principal officers or principal members of the organization.

(2) Contributors must be classified as follows:

(a) individuals;

(b) corporations;

(c) unincorporated organizations engaged in business or commercial activity;

(d) trade unions;

(e) non-profit organizations;

(f) other contributors.

(3) As an exception in the case of anonymous contributions permitted under section 116 (1) (f), the financial agent must record the following:

(a) a description of the function at which the contributions were collected;

(b) the date of the function;

(c) the number of people in attendance at the function;

(d) the total amount of anonymous contributions accepted.

(4) In the case of a loan referred to in section 112, at the time the loan is made the financial agent must record the following:

(a) the information referred to in subsection (1) (b) to (e);

(b) the amount of the loan;

(c) the rate of interest charged for the loan.

(5) For a recall fundraising function held by or on behalf of an authorized participant, the financial agent must record the following:

(a) a description of the function;

(b) the date of the function;

(c) the cost, the gross income and the net income or loss arising from the function.

Division 4 — Recall Expenses

Restrictions on who may incur recall expenses

121  (1) An individual or organization who is not an authorized participant must not incur a recall expense other than a recall advertising expense.

(2) The financial agent of an authorized participant must not pay a recall expense unless the payment is made out of the property of the authorized participant for whom it is incurred.

Recall expenses in excess of limit prohibited

122  (1) An authorized participant must not incur a recall expense if incurring the expense will result in the recall expenses exceeding the expenses limit determined under section 123.

(2) The following expenses are not to be included as recall expenses for the purpose of determining whether an authorized participant has complied with the applicable expenses limit:

(a) fees charged by the chief electoral officer under this Act;

(b) costs incurred for producing copies of the petition in accordance with the regulations;

(c) personal recall expenses;

(d) legal or accounting services provided to comply with this Act or the regulations;

(e) services provided by a financial agent in that capacity;

(f) expenses incurred in holding a fundraising function if no deficit is incurred;

(g) interest on a loan for recall expenses to an authorized participant;

(h) expenses prescribed for the purposes of this section by regulation.

(3) A recall expense that is not included for the purpose of calculating whether there has been compliance with a limit under this Part remains a recall expense and is subject to all other provisions of this Act.

Recall expenses limit

123  (1) For the purpose of determining a recall expenses limit, the number of voters for an electoral district is the number of registered voters in the electoral district as of general voting day for the last election of the Member.

(2) In the case of an electoral district for which there are 25 000 or fewer registered voters, the total value of recall expenses incurred by an authorized participant during a recall petition period must not exceed the applicable amount under subsection (6) (a) or (7).

(3) In the case of an electoral district for which there are more than 25 000 registered voters, the total value of recall expenses incurred by an authorized participant during a recall petition period must not exceed the total of

(a) the amount permitted by subsection (2), and

(b) the applicable amount under subsection (6) (b) or (7) for each registered voter for the electoral district in excess of 25 000.

(4) Subject to subsection (5), if an electoral district has an average of fewer than 2 registered voters for each square kilometre, the limit on recall expenses under subsection (2) or (3), as applicable, is increased by the amount calculated by multiplying

(a) the applicable amount under subsection (6) (c) or (7), and

(b) the total number of square kilometres in the electoral district.

(5) The maximum increase in the limit on recall expenses under subsection (4) is 25% of the limit determined under subsection (2) or (3), as applicable.

(6) For a recall petition that is issued during the period beginning on February 24, 1995 and ending on December 31, 1995, the following are to be used as the amounts for determining the limits on recall expenses:

(a) under subsection (2), $25 000;

(b) under subsection (3), $0.25;

(c) under subsection (4), $0.15.

(7) For each recall petition period that begins on or after January 1, 1996, the chief electoral officer must adjust the amounts under subsection (6) and, for these purposes, section 204 (2) and (4) of the Election Act applies.

(8) The chief electoral officer must

(a) have notice of an adjusted amount under subsection (7) published in the Gazette, and

(b) give notice of the amount to the authorized participants.

Division 5 — Reporting

Reporting of information regarding recall contributions

124  (1) Where this Act requires that recall contributions be disclosed in a report, the report must include the following:

(a) for each contributor who made one or more recall contributions that in total have a value of more than the applicable amount under section 206 (1) (a) of the Election Act, the information required to be recorded under section 120 (1) of this Act, other than the address of an individual;

(b) for anonymous contributions, the information required to be recorded under section 120 (3);

(c) for contributions not referred to in paragraph (a) or (b), the aggregate value of the contributions received and the total number of contributors from whom they were received.

(2) On request by the chief electoral officer, a contributor must file with the chief electoral officer a solemn declaration that the contributor has not contravened this Act or the regulations.

Recall financing report

125  (1) Within 28 days after the end of the recall petition period, the financial agent of an authorized participant must file with the chief electoral officer a financing report in accordance with this section.

(2) A financing report must include the following:

(a) the recall expenses incurred by the authorized participant, showing separately those expenses that are not included for the purposes of determining whether the expenses limit was exceeded;

(b) the recall contributions accepted by the authorized participant reported in accordance with section 124;

(c) any loans or guarantees received by the authorized participant for recall expenses and any conditions attached to them, including, for loans referred to in section 112, the information recorded under section 120 (4), other than the address of an individual;

(d) for recall fundraising functions held by or on behalf of the authorized participant, the information recorded under section 120 (5);

(e) any income received and any expenditures made or incurred by the authorized participant in relation to the recall petition, if these are not otherwise disclosed in the report;

(f) any recall contributions received but returned or otherwise dealt with in accordance with section 119.

(3) A supplementary report must be filed with the chief electoral officer as follows:

(a) if any of the information required to be disclosed in a report filed under this section changes, the financial agent must file a supplementary report within 14 days after the financial agent or the authorized participant becomes aware of the change;

(b) if the financial agent or the authorized participant for whom the financial agent is acting becomes aware that a report under this section did not completely and accurately disclose the information required to be disclosed in the report, the financial agent must file a supplementary report within 14 days after the financial agent or authorized participant becomes aware of the incompleteness or inaccuracy.

(4) A report under this section must be prepared in accordance with generally accepted accounting principles and must be filed with a solemn declaration of the financial agent as to its accuracy.

(5) After examining a report under this section, the chief electoral officer may require the report to be audited in accordance with the directions of the chief electoral officer at the expense of the authorized participant, and may establish a time limit by which the financial agent must provide the report to the chief electoral officer.

(6) A report under this section must be available for public inspection at the office of the chief electoral officer during its regular office hours until one year after general voting day for the next general election.

(7) For certainty, a report under this section is required even if the recall petition is not submitted to the chief electoral officer in accordance with section 23.

Publication of financing summary

126  As soon as practicable after a report under section 125 (1) is received, the chief electoral officer must publish a report including the following:

(a) the name of the authorized participant on whose behalf the financing report is filed;

(b) an identification of the relevant recall petition;

(c) a summary of the information included in the financing report for that petition;

(d) a statement of the applicable expenses limit;

(e) a statement as to whether the authorized participant complied with the applicable expenses limit.

Division 6 — Penalties for Failure to Comply

Publication of failure to comply

127  (1) The chief electoral officer must have notice of the following published in the Gazette:

(a) the name of an authorized participant for whom a recall financing report is not filed in accordance with section 125;

(b) the name of an authorized participant for whom a required recall financing report is not filed in accordance with section 130;

(c) the name of an authorized participant who exceeds the expenses limit;

(d) the name of an authorized participant in relation to whom there was a conviction under section 162 in relation to a recall financing report.

(2) Publication under subsection (1) must take place as soon as possible after the chief electoral officer becomes aware of the applicable circumstances referred to in that subsection.

Effect of incurring expenses over limit

128  (1) Unless relief is granted by a court under section 129,

(a) if the proponent exceeds the expenses limit,

(i)   the recall petition fails, and

(ii)   the proponent must pay to the chief electoral officer a penalty of double the amount by which the expenses exceed the limit, and

(b) if the Member exceeds the expenses limit, the Member must pay to the chief electoral officer a penalty of 10 times the amount by which the expenses exceed the limit.

(2) The penalties referred to in subsection (1) are effective as follows:

(a) if no application under section 129 is made in respect of an authorized participant subject to the penalty, at the end of the period for making such an application;

(b) if, on the final determination of an application under section 129, the court refuses to grant relief from the penalty, at the time of that determination.

(3) In all cases, until the applicable penalty under subsection (1) is paid, an authorized participant who exceeds the recall expenses limit is not eligible

(a) to apply for the issuance of a petition under section 19, or

(b) to act as a financial agent in relation to a recall petition.

(4) A penalty received by the chief electoral officer under this section must be paid into the consolidated revenue fund.

Court order for relief from expenses limit

129  (1) An authorized participant may apply by petition to the Supreme Court in accordance with this section for relief from section 128 for failing to comply with an expenses limit.

(2) An application may be made only

(a) within 58 days after the end of the recall petition period, or

(b) if the failure to comply is disclosed by a supplementary report under section 125 (3), within 14 days after the day on which the supplementary report is filed.

(3) Within 7 days after it is filed, the petition commencing an application must be served on the other authorized participant, by service on that authorized participant or on the financial agent of that authorized participant, and on the chief electoral officer.

(4) The applicant, the other authorized participant and the chief electoral officer are parties to the application.

(5) On the hearing of an application, the court may

(a) grant relief if the court considers that, in relation to the non-compliance, the financial agent and the applicant have acted in good faith, or

(b) refuse to grant relief.

Late filing of required reports

130  (1) This section applies if a financial agent fails to file a report under Division 5 of this Part with the chief electoral officer within the time period established by that Division or by a court under section 132.

(2) The chief electoral officer must give notice to the authorized participant for whom the report was to be filed that, if the report is not filed within the late filing period permitted by this section, the authorized participant will be subject to the penalties provided in this Division unless an extension is granted by a court under section 132.

(3) On payment to the chief electoral officer of a late filing fee of the applicable amount under section 220 (5) (b) of the Election Act, the report may be filed within 30 days after the end of the time period for filing established by Division 5 of this Part or before a later date permitted by a court under section 132 of this Act.

Failure to file recall financing report

131  (1) Unless relief is granted by a court on an application under section 132 commenced before the end of the late filing period under section 130 (3), the following penalties apply if a recall financing report is not filed with the chief electoral officer before the end of that period:

(a) in the case of a report for the proponent,

(i)   the recall petition fails, and

(ii)   the proponent must pay a penalty of the applicable amount under section 220 (5) (a) of the Election Act to the chief electoral officer for each day after the last day on which it may be filed under section 130 of this Act up to the date on which it is in fact filed;

(b) in the case of a report for the Member, the Member must pay a penalty of the applicable amount under section 220 (5) (b) of the Election Act to the chief electoral officer for each day after the last day on which it may be filed under section 130 of this Act up to the date on which it is in fact filed.

(2) The penalties referred to in subsection (1) are effective as follows:

(a) if no application under section 132 is made in respect of an authorized participant subject to the penalty, at the end of the period for making such an application;

(b) if, on the final determination of an application under section 132, the court refuses to grant relief from the penalty, at the time of that determination.

(3) In all cases, until the applicable penalty under subsection (1) is paid and the report is filed, an authorized participant who fails to file a recall financing report is not eligible

(a) to apply for the issuance of a petition under section 19, or

(b) to act as a financial agent in relation to a recall petition.

Court order for relief from filing obligations

132  (1) An authorized participant may apply to the Supreme Court in accordance with this section for relief from an obligation to file a financing report in accordance with this Act.

(2) An application may be made only

(a) within 58 days after the end of the recall petition period, or

(b) in the case of a supplementary report referred to in section 125 (3), within 14 days after the authorized participant becomes aware of the change, incompleteness or inaccuracy referred to in that section.

(3) Within 7 days after it is filed, the petition commencing an application must be served on the other authorized participant, by service on that authorized participant or on the financial agent of that authorized participant, and on the chief electoral officer.

(4) The applicant, the other authorized participant and the chief electoral officer are parties to the application.

(5) On the hearing of an application, the court may do the following:

(a) relieve the applicant from the obligation to file the report, or from specified obligations in relation to the report, if the court considers that, in relation to the non-compliance, the financial agent and the authorized participant have acted in good faith;

(b) grant an extension of the time for filing the report without payment of a late filing fee under section 130 if

(i)   the application is commenced before the end of the time for filing without penalty, and

(ii)   the court considers that, in relation to the non-compliance, the financial agent and the authorized participant have acted in good faith;

(c) grant an extension of the time for filing the report, subject to payment of the late filing fee under section 130, if the court considers that, in relation to the non-compliance, the financial agent and the authorized participant have acted in good faith;

(d) make any order the court considers appropriate to secure compliance with this Act and the regulations to the extent the court considers reasonable in the circumstances;

(e) refuse to grant an extension or other relief.

False or misleading reports relating to a recall petition

133  (1) In addition to the penalty referred to in section 162,

(a) if the proponent of a recall petition is convicted under that section in relation to a report under this Part relating to the recall petition, at the end of the applicable time under subsection (3) that recall petition fails, or

(b) if a Member is convicted under that section in relation to a report under this Part relating to a recall petition, at the applicable time under subsection (3) the Member ceases to hold office and the seat of the Member becomes vacant.

(2) The chief electoral officer must present a report to the Speaker respecting a Member who may be subject to the penalty under subsection (1) (b) as soon as possible after the conviction to which it relates.

(3) Subsection (1) applies as follows:

(a) if no appeal of the conviction is made, at the end of the period for making such an appeal;

(b) if the conviction is upheld on its final determination on appeal, at the time of that determination.

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