Section 104: Persons to be deamed guilty of treating.

The following persons shall be deemed guilty of treating-(a) any person who corruptly, by himself or by any other person, either before, during or after the election, directly or indirectly gives or provides, pays wholly or in part the expenses of giving or providing any food, drink, entertainment or provision to or for any person for the purpose of corruptly influencing that person or any other person to vote or refrain from voting at such election or on account of such person or any other person having voted or refrained from voting at such election ; and
(b) any voter who corruptly accepts or takes any such food, drink or entertainment.