Minn. Stat. § 10A.121

§ Subdivision 1. Permitted disbursements. An independent expenditure political committee or fund, or a ballot question political committee or fund, may: (1) pay costs associated with its fundraising and general operations; (2) pay for communications that do not constitute contributions or approved expenditures; (3) make contributions to independent expenditure or ballot question political committees or funds; (4) make independent expenditures; (5) make expenditures to promote or defeat ballot questions; (6) return a contribution to its source; (7) for a political fund, record bookkeeping entries transferring the association's general treasury money allocated for political purposes back to the general treasury of the association; (8) for a political fund, return general treasury money transferred to a separate depository to the general depository of the association; and (9) make disbursements for electioneering communications.

§ Subd. 2. Penalty. (a) An independent expenditure political committee, independent expenditure political fund, ballot question political committee, or ballot question political fund is subject to a civil penalty of up to four times the amount of the contribution or approved expenditure if it does the following: (1) makes a contribution to a candidate, local candidate, party unit, political committee, or political fund other than an independent expenditure political committee, an independent expenditure political fund, ballot question political committee, or ballot question political fund; or (2) makes an approved expenditure. (b) No other penalty provided in law may be imposed for conduct that is subject to a civil penalty under this section.